Allegations of Manufacturer Secretly Clearing Goods to Evade Taxes Require Concrete Evidence: Delhi High Court

The Commissioner of Central Tax, GST Delhi East, filed an appeal under Section 35G of the Central Excise Act, 1944 challenging the final order No. A/53739-53740/2017 dated 08 June 2017 passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT). This case pertains to allegations of clandestine removal of copper ingots and the evasion of excise duty by the respondent, A S P Metal Industries, a manufacturer of copper…