Chhattisgarh HC rules clinker movement not removal under Central Excise Act

The Chhattisgarh HC dismissed the appeal under Section 35G of the Central Excise Act, 1944. Movement of clinker by the assessee does not constitute removal from the place of removal. Tribunal's decision was affirmed, and no substantial question of law favored the Revenue.

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The Chhattisgarh High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944. The movement of clinker by the assessee does not constitute removal from the place of removal as per statutory provisions. The Tribunal's decision was affirmed, and no substantial question of law was found in favor of the Revenue.

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