2005 (5) TMI 420 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that a Small Scale Industries (SSI) unit was not required to maintain statutory records but only simplified records. Confiscation of goods was set aside as no duty evasion occurred. Penalty of Rs. 5,000 was imposed for failure to maintain proper simplified records. The appeal was disposed of accordingly.