https://www.taxtmi.com/caselaws?id=243404 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the storage of goods outside the factory gate. It rejected the Revenue's appeals, emphasizing that the open space outside the factory gate should be considered part of the factory premises under the Central Excise Act, 1944. The Tribunal highlighted the assessee's long-standing practice of storing goods in the open space, inclusion of the area in the registration application, and lack of objections from the Department. It concluded that the confiscation of goods found outside the factory gate was not justified, ultimately ruling in favor of the assessee. en-us Wed, 15 Jan 2014 00:00:00 +0530 Thu, 25 Jun 2015 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243404 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the storage of goods outside the factory gate. It rejected the Revenue's appeals, emphasizing that the open space outside the factory gate should be considered part of the factory premises under the Central Excise Act, 1944. The Tribunal highlighted the assessee's long-standing practice of storing goods in the open space, inclusion of the area in the registration application, and lack of objections from the Department. It concluded that the confiscation of goods found outside the factory gate was not justified, ultimately ruling in favor of the assessee. Case-Laws Central Excise Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243404