TMI Blog2007 (3) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, as buyer is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation therefore, can not be uphold . 3. In view of the above decision and inasmuch as, there is neither any allegation nor any evidence on record as regards the appellant s knowledge about the non-duty paid character goods. I do not find any justifiable reason to confiscate the same. Accordingly confiscation of the goods is set aside and the appeal is allowed in above terms. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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