Factory Expansion Decision Rests with Assessee; Entitled to Extended Warehousing u/r 4(4) Central Excise Regulations.

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....Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that - applicant has never misused the facility of outside storage - there is no chance of danger to the Revenue, for this reason also appellant deserve extension of permission - AT....