TaxTMI 
TaxTMI 
2006 (9) TMI 324
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....t fact that arise for consideration are the appellant are manufacturers of sugar and on 27th January, 2003 preferred an application seeking permission to store non-duty paid sugar in godown outside factory premises, as per the trade notice dated 29-10-2002 of Meerut Commissionerate. The office of the Commissioner of Central Excise, Meerut granted permission for storage of non-duty paid goods outside the factory premises, on 6th February 2003. Appellant handed over the said permission to the Office of the Deputy Commissioner on 7th February, 2003. Since the production of the sugar was in full swing and there was no storage space, appellant removed 8090 qntls. of sugar and stored it at the godown for which permission was granted to them. On 1....
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....the findings of the learned Commissioner (Appeals). 5. Considered the submissions made at length by both sides and perused records. It is not in dispute that the appellant moved an application seeking permission to store the goods outside the factory premises on 27th January, 2003. It is a common knowledge that the sugar factories run in season and during the seasons, the production requires to be stored and if there is shortage of storage place, in the factory premises, the sugar bags are stored outside the factory premises with prior permission. Despite this common knowledge, the Office of the Commissioner of the Central Excise, Meerut, took time to grant permission only on 6th February 2003. Having got the permission, the appella....
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....in Annexure II for Rs. 42,50,000.00, along with Cash security of Rs. 10,00,000/- in the form of FDR issued by SB1, Majhola, as per the provisions of Trade Notice No. 21/2002 dt. 29-10-2002 issued by Commissioner Central Excise Meerut-I, read with permission granted by the Commissioner Central Excise Meerut-II on 6-2-2003 for outside storage of non-duty paid sugar. Your aforesaid Bond has been accepted by the undersigned on 11-2-2003, which is entered at Sl. No. 17 of the Bond Register of this Office. It is once again reminded to you that the above permission for storage of non-duty paid sugar outside godowns is subject to strict observance of the Trade Notice No. 21 dt. 29-10-2002 of the Central Excise Commissionerate, Meerut. &nbs....
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....p; Central Excise Division Bareilly." 7. From the plain read....
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....xcise in respect of all the sugar taken for reprocessing form the stocks stored in the said godowns and after reprocessing no refund of excise duty shall be claimed by the party of the resultant sugar. (f) That the duty involved in respect of sugar transit and thereafter so stored outside should be secured by Bond (Specimen attached as Annexure-II) with 25% cash security subject to maximum of Rs. 10 lacs whichever is less and in case there is any pilferage/damage/loss of sugar restored, the assessee shall pay the duty involved thereon unconditionally. (g) That for the movement of sugar from the factory premises to outside godown, procedure of ARE-3 (Annexure-25) and Invoice i....