Charges of clandestine removal of goods cannot be sustained based on sketchy evidences: Delhi HC

Commissioner of Central Tax Vs A S P Metal Industries (Delhi High Court) Delhi High Court held that duty demand alleging clandestine manufacture and removal of goods cannot be sustained in absence of any tangible evidence. Such charges cannot be sustained based on sketchy evidence. Facts- The respondent-assessee is engaged in the manufacture of copper ingots, and is registered with the Central Excise Department. The unit of the appellant-assessee was searched by the officers of Directorate General of Central Excise Intelligence. The statements of various persons were recorded. On the basis of ...