2006 (4) TMI 12 - AT - Central Excise

Central Excise SSI Exemption No statutory obligation to maintain accounts of production and clearance Imposed penalty set aside

Summary

The Appellate Tribunal CESTAT, New Delhi disposed of an appeal after waiving the pre-deposit requirement. The appellant, a small scale unit not required to be registered with Central Excise, had goods seized despite not needing to maintain statutory production records. The penalty of Rs. 10,000 under Rule 25 of Central Excise Rules was set aside as the appellant was not obligated to keep production records. The appeal was allowed, and the seized goods were to be returned to the appellant.