https://www.taxtmi.com/caselaws?id=268091 The Tribunal dismissed the preliminary objection on appeal maintainability, citing an alternative remedy under Section 35(2) of the Central Excise Act, 1944. It overturned the Commissioner's rejection of extending permission to store goods without duty payment, emphasizing Rule 4(4) provisions for exceptional circumstances without time limits. The Tribunal clarified the interpretation of Rule 4(4), allowing outside storage based on goods' nature and space shortage, distinct from warehousing under Rule 20. It rejected equating outside storage with duty deferment, directing the extension of permission until a specified date. en-us Mon, 30 Mar 2015 00:00:00 +0530 Fri, 20 Nov 2015 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268091 The Tribunal dismissed the preliminary objection on appeal maintainability, citing an alternative remedy under Section 35(2) of the Central Excise Act, 1944. It overturned the Commissioner's rejection of extending permission to store goods without duty payment, emphasizing Rule 4(4) provisions for exceptional circumstances without time limits. The Tribunal clarified the interpretation of Rule 4(4), allowing outside storage based on goods' nature and space shortage, distinct from warehousing under Rule 20. It rejected equating outside storage with duty deferment, directing the extension of permission until a specified date. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268091