2004 (8) TMI 543

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....cate, for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2.  Brief facts of the case are that on 12th January, 2002 the Officers of Central Excise Department visited the factory premises of the appellant and during physical verif....

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....ods at their hired premises at M/s. Indo Bulgar Food Ltd., Meerut and in this letter it was specifically mentioned that the premises of M/s. Indo Bulgar Food Ltd. may kindly be treated as an extension of their factory premises. As the appellant had not received any reply to this request appellant again made request on 11-3-1998, 15-4-2002, 8-5-2002 and 26-8-2002. In spite of repeated request Reven....

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....se to grant permission to store the duty paid inputs outside the factory. As per Board's Circular dated 1-5-1996 the Commissioner can grant permission to the manufacturer for storage of modvatable goods outside the factory premises. We find that the appellant was repeatedly writing to the Commissioner for grant of permission. From the record we find from 1997 to 2003 appellant wrote 12 letters and....