https://www.taxtmi.com/caselaws?id=112491 Separate registration of premises used to store excisable goods cleared for export was not required under Section 6 read with Rule 174 where the goods were removed under the prescribed export procedure. Rule 9(1) and Rule 52A governed removal and export clearance, while Rule 13 permitted removal under bond without duty payment. Export invoices under Rule 52A and AR-4 applications signed by departmental officers supported compliance. Penalty for failing to register the storage premises was therefore unsustainable, and the appellate order setting it aside stood upheld. en-us Mon, 20 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112491 Separate registration of premises used to store excisable goods cleared for export was not required under Section 6 read with Rule 174 where the goods were removed under the prescribed export procedure. Rule 9(1) and Rule 52A governed removal and export clearance, while Rule 13 permitted removal under bond without duty payment. Export invoices under Rule 52A and AR-4 applications signed by departmental officers supported compliance. Penalty for failing to register the storage premises was therefore unsustainable, and the appellate order setting it aside stood upheld. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112491