https://www.taxtmi.com/caselaws?id=264770 Supervision charges for non-duty-paid sugar stored in an outside godown under excise control were payable for the full period of permitted storage, not only for the days of actual receipt or clearance. Rule 47(5) of the Central Excise Rules, 1944 and Rule 4(4) of the Central Excise Rules, 2002 allowed outside storage in exceptional cases subject to conditions imposed by the Commissioner. On the terms of the trade notice and permission on a cost-recovery basis, the charges were linked to the period during which the godown remained under physical control of the excise authorities. No part-refund was therefore due for the storage period in question. en-us Thu, 24 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264770 Supervision charges for non-duty-paid sugar stored in an outside godown under excise control were payable for the full period of permitted storage, not only for the days of actual receipt or clearance. Rule 47(5) of the Central Excise Rules, 1944 and Rule 4(4) of the Central Excise Rules, 2002 allowed outside storage in exceptional cases subject to conditions imposed by the Commissioner. On the terms of the trade notice and permission on a cost-recovery basis, the charges were linked to the period during which the godown remained under physical control of the excise authorities. No part-refund was therefore due for the storage period in question. Case-Laws Central Excise Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264770