Duty demand on test production is unsustainable in law

Tribhuvan Metal Industries Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that the appellant had done only test production and hence duty demand on the same is unsustainable in law. Facts- The appellant is engaged in the trading and manufacture of aluminium circles falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985 and were registered with the Department. During search at the factory premises of the appellant, the department found finished goods and raw materials without any documentary evidence. Thus, the goods valued at Rs.8,27,980/- was...