Duty-paid goods storage in registered premises needs no excise permission where trade notices permit it.

Trade notices under the amended excise rules clarified that a manufacturer could bring duty-paid goods into registered premises for storage and no prior permission from Central Excise officers was required. That departmental clarification bound the authority, so a request for permission could not be refused contrary to the settled position. The refusal to permit storage of duty-paid goods was therefore illegal and was set aside.

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Issues: Whether the assessee was required to obtain permission from the Central Excise authorities to store duty-paid goods in its registered premises on behalf of customers.

Analysis: The Trade Notices clarified that, under the amended rules, a manufacturer could bring duty-paid goods into the registered premises for storage and no permission from any Central Excise Officer was necessary. The departmental authority was bound by these clarifications, and the rejection of the assessee's request could not be sustained in the face of the settled departmental position.

Conclusion: The refusal to grant permission for storage of duty-paid goods was held to be illegal and was set aside.

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