TaxTMI 
TaxTMI 
Point for taking permission u/r 4(4)
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....oint for taking permission u/r 4(4)<br> Query (Issue) Started By: - RAM SHARMA Dated:- 8-4-2013 Last Reply Date:- 8-1-2015 Central Excise<br>Got 7 Replies<br>Central Excise<br>Dear Experts, We are registered manufacturer and want to make a modern warehouse near outside the factory for finished goods due to shortage of space in our factory premises. Kindly tell main point under rule 4(4) for gett....
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....ing the permission from commissionor. Thanks Reply By MARIAPPAN GOVINDARAJAN: The Reply: Do you mean Rule 4(4) under Central Excise Rules? Reply By RAM SHARMA: The Reply: Under rule 4(4) of central excise rule 2002 Reply By RAM SHARMA: The Reply: We want removed excisable goods without payment of duty in our nearby warehouse ununder rule 4(4) of cex rule 2002 Reply By PAWAN BATRA: The Repl....
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....y: Dear Mr. Sharma, This facility available only when there are exceptional circumstance having regards to the nature of goods and shortage of space and for this you have to file application with the commissioner office mentioning why you need it. It means you have to justify nature of goods ( like seasonal goods, volume of goods) and shortage of space, production and sales has been grown many f....
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....olds since inception of the factory, operation are as such run only in batches, varieties of products produced etc. Usually this permission is not granted and even if it is granted it will be given on year to year basis generally. As from your email it is evident you want to make a modern warehouse near outside factory, you require this facility for permanent. Justifying the exceptional circumstan....
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....ce in permanent situation is a difficult task and cause a problem. Lastly its entirely depends on Excise Commissioner how he see your case. Reply By Naveed S: The Reply: Yes sir, the reply furnished above is proper. However, there has been many instances wherein such permission has been granted by the department so you too can apply and most probably shall get such permission, with specific cond....
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....itions thereon such as submission of Bond etc. There is no any specific format for making such application, however you can make a detailed application attaching ground plan copy, details of storage capacity, rent agreement of storage place etc. Application can be made only after the modern warehouse as suggested is complete and ready as there is no any provision that first you shall get permissi....
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....on and after that you shall construct a storage place. Reply By PAWAN BATRA: The Reply: Please also refer case 2011 (11) TMI 555 - CESTAT NEW DELHI Reply By MARIAPPAN GOVINDARAJAN: The Reply: Thanks Mr. Pawan Patra for give the citation of the relevant case law.<br> Discussion Forum - Knowledge Sharing ....