2018 (8) TMI 168

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....KAR, JJ. For The Appellant : Shri S.N.Bhattad, counsel ORAL JUDGMENT (P.C.) 1] The Customs Excise & Service Tax Appellate Tribunal, West Region, Bench at Mumbai, has allowed the appeal filed by M/s. Indorama Synthetics (I) Ltd, on 26.05.2005, holding that "removal means physical shifting of goods" and the "place of removal" may be a factory or other place or premises of production or manu....