Storage of non-duty-paid goods outside factory: waiver of merchant overtime charges while commissioners may impose safeguards. Storage of non-duty-paid excisable goods outside factory premises is permitted under Central Excise (No.2) Rules, 2001 with revenue safeguards, and waiver of merchant overtime charges is directed where physical supervision is not envisaged; the Jurisdictional Commissioner may nonetheless impose conditions necessary to safeguard revenue and prior instructions are thereby modified.
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Provisions expressly mentioned in the judgment/order text.
Storage of non-duty-paid goods outside factory: waiver of merchant overtime charges while commissioners may impose safeguards.
Storage of non-duty-paid excisable goods outside factory premises is permitted under Central Excise (No.2) Rules, 2001 with revenue safeguards, and waiver of merchant overtime charges is directed where physical supervision is not envisaged; the Jurisdictional Commissioner may nonetheless impose conditions necessary to safeguard revenue and prior instructions are thereby modified.
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