Extension Granted for Storing Finished Goods Outside Factory u/r 4(4) of Central Excise Rules, 2002.

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....Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s plea that there is deferment of collection of duty in cases of outside storage of the goods under Rule 4(4) without payment of duty, is not correct - AT....