2007 (3) TMI 462

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.... is aggrieved with the confiscation of Spectrometer procured by them from one M/s. Micro Interconnection Pvt. Ltd. against the Central Excise invoices showing duty payment. It is seen that the Revenue's case is that the said Micro Interconnection Pvt. Ltd. though reflected duty-paying particulars in the relevant invoice but actually did not debit the duty and used parallel invoice. The appellant's....

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.... 'Removes' used is present continuous tense. It will not cover past acts of goods 'removed' and the action of 'removes' will come to an end, when the act is complete. The act of 'Removes' under Rule 173Q(1)(a) begins, when goods are shifted from the place of manufacture and shall necessarily cease on reaching another place of delivery, after its leaving the factory gate and any change of ownership....