https://www.taxtmi.com/caselaws?id=352226 The appeal was allowed as the penalty imposed on the appellant co-operative society for breaching Rule 4(4) of the Central Excise Rules, 2002, was deemed unjustified. The Commissioner (Appeals) found that only a minor breach occurred, with no evidence of clandestine removal and no other violations of the Act or Rules. The judgment emphasized the permissibility of storing goods outside factory premises under specified conditions and granted the appellants relief by setting aside the penalty of Rs. 30,900. en-us Mon, 16 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352226 The appeal was allowed as the penalty imposed on the appellant co-operative society for breaching Rule 4(4) of the Central Excise Rules, 2002, was deemed unjustified. The Commissioner (Appeals) found that only a minor breach occurred, with no evidence of clandestine removal and no other violations of the Act or Rules. The judgment emphasized the permissibility of storing goods outside factory premises under specified conditions and granted the appellants relief by setting aside the penalty of Rs. 30,900. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352226