2018 (8) TMI 168 - HC - Central Excise

Ownership change not removal for excise duty

The High Court of Bombay upheld the decision of the Customs Excise & Service Tax Appellate Tribunal, ruling that a mere change in ownership and ... 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. 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.