https://www.taxtmi.com/caselaws?id=114377 Where modvatable inputs are stored outside the factory with a pending request for permission, administrative delay in processing that request cannot justify confiscation or penalty once the competent authority is empowered to grant, and ultimately grants, the permission. The record showed repeated correspondence seeking approval to use hired premises as an extension of the factory, and the governing circular allowed the Commissioner to authorise such outside storage. On those facts, confiscation of duty-paid inputs and the associated penalty were held unsustainable. en-us Mon, 09 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 11:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114377 Where modvatable inputs are stored outside the factory with a pending request for permission, administrative delay in processing that request cannot justify confiscation or penalty once the competent authority is empowered to grant, and ultimately grants, the permission. The record showed repeated correspondence seeking approval to use hired premises as an extension of the factory, and the governing circular allowed the Commissioner to authorise such outside storage. On those facts, confiscation of duty-paid inputs and the associated penalty were held unsustainable. Case-Laws Central Excise Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114377