https://www.taxtmi.com/caselaws?id=246300 The Tribunal set aside the Commissioner's order withdrawing permission for outside storage of finished goods by the appellant, emphasizing that exceptional circumstances justifying outside storage should be considered in conjunction with the nature of the goods and storage space shortage. The Tribunal differentiated between outside storage under Rule 4(4) and warehousing under Rule 20, highlighting the appellant's compliance with prescribed conditions and remanded the matter for a fresh decision by the Commissioner. en-us Fri, 18 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246300 The Tribunal set aside the Commissioner's order withdrawing permission for outside storage of finished goods by the appellant, emphasizing that exceptional circumstances justifying outside storage should be considered in conjunction with the nature of the goods and storage space shortage. The Tribunal differentiated between outside storage under Rule 4(4) and warehousing under Rule 20, highlighting the appellant's compliance with prescribed conditions and remanded the matter for a fresh decision by the Commissioner. Case-Laws Central Excise Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246300