2007 (3) TMI 191 - AT - Central Excise

Unaccounted goods found in factory SSI unit are not required to maintain any statutory record so the unaccounted goods found in factory are not liable to confiscation Assessee s appeal allowed.

Summary

The appellant filed an appeal against an order confiscating unaccounted goods in their factory. The appellant argued that as a small scale unit, they were not required to maintain statutory records. CESTAT, New Delhi, set aside the order based on a previous ruling in favor of small scale units. The appeal was allowed.