2008 (7) TMI 779

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....e Respondent. [Order]. - All the appeals are arising out a common order and therefore, these are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of sugar. The appellants obtained permission from the Commissioner for storing the non-duty paid goods outside the godown for shortage of space. The appella....

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....age period. He relied upon the following decisions of the Tribunal :- (a)     CCE, Aurngabad v. Bajaj Auto Ltd., 2007 (217) E.L.T. 210 (Tri.-Mum) (b)     Rajasthan Textile Mills v. CCE, Jaipur-I, 2007 (216) E.L.T. 380 (Tri.-Del.) (c)     Nath Bros. Exim International Ltd. v. CCE, Noida, 2005 (190) E.L.T. 415 (Tri.-Del.). 4. The l....

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....e on removal of goods, where they are produced or manufactured or from a warehouse unless otherwise provided. Sub-rule (4) of Rule 4 of the said Rules provides that the Commissioner may, in exceptional circumstances, having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store the goods in any ot....