TaxTMI 
TaxTMI 
2017 (5) TMI 946
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.... permission to store non duty paid goods outside the factory under Rule 4(4) of Central Excise Rules, 2002 by letter dated 21-5-2007. The appellant were given permission to store 300 no. industrial air compressor outside factory premises. Since the permission was granted only for storage of air compressor but appellant also required to store accessories of the said compressor also i.e. air filter, they written letter dated 4th May, 2007 to the Jurisdictional Asstt. Commissioner for storage of compressor along with accessories, letter was acknowledged on 24th May, 2007. Accordingly, the appellant cleared the compressor alongwith accessories i.e. air filter and store the same outside factory in a premises of M/s. Spear Logistics Pvt Ltd. Sinc....
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....e Commissioner is after thought. Being aggrieved by the Order-in-appeal appellant filed the present appeal only for waiver of penalty imposed under Section 11AC. 3. Shri. M.P. Baxi, Ld. Counsel for the appellant submits that firstly demand was raised within a normal period of one year i.e. covered under Section 11A(1) therefore for this reason itself the penal provisions of Section 11AC is not invokable. Secondly, he submits that entire fact about removal of accessories along with compressor was disclosed to the department vide their letter date 4th May, 2007 and subsequently compressor alongwith accessories were cleared therefore there is no suppression of fact. As regard the commissioner s contention that reliance of the said letter is a....
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....side. 6. I find that in the overall facts of the case there is no occasion that appellant had any intention to evade the excise duty. This is a case where appellant intend to clear non duty paid goods for storage outside the factory, for this purpose they have obtained the permission also. Since while obtaining the permission they could not maintioned accessories along the compressor, they have written a letter dated 14-3-2007 regarding their intention for clearance of accessories alongwith compressor. The letter was duly acknowledged. Only after submission of that letter appellant have cleared the compressor alongwith accessories and stored the same outside the factory in the premises of M/s. Spear Logistics Pvt Ltd, therefore firstly the....