JUDGMENT R.K. Deshpande, J.(Oral) - The Customs, Excise and Service Tax Appellate Tribunal, West Region, Bench at Mumbai, has allowed the appeal filed by M/s. Indorama Synthetics (I) Ltd, [2005 (190) E.L.T. 193 (Tribunal)], 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 manufacture of excisable goods. It further holds that mere change in ownership and possession, "removal" of goods cannot be construed and therefore, there was no reason to order recovery of duty on excisable goods before the registration was altered. 2. It is not in dispute that the assessee M/s. Indorama Synthetic (I) Ltd., has not removed the goods from the place i.e. the godown, but the goods were removed by M/s. Indorama Textile Limited, which has already paid the excise duty on removal of such goods. 3. We, therefore, hold 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. The appeal is dismissed. No order as to costs.