2018 (8) TMI 168 - HC - Central Excise

Interpretation of Statute - removal of goods - place of removal - Held that - The tribunal has not committed any error in not considering the provisions of Section 4 of the Central Excise Act, 1944, wherein the term place of removal is defined as a factory or any other place or premises of production or manufacture of excisable goods - Appeal dismissed - decided against Revenue.

Summary

The High Court of Bombay upheld the decision of the Customs Excise & Service Tax Appellate Tribunal, stating that "removal means physical shifting of goods" and "place of removal" can be a factory or other production premises. The court ruled that a mere change in ownership and possession does not constitute removal of goods for excise duty purposes. The appeal by M/s. Indorama Synthetics (I) Ltd was dismissed, with no costs awarded.