2005 (5) TMI 420

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..... . In this appeal the appellants have contested the confiscation of the goods and imposition of penalty on them on the ground that being a SSI unit, they were not required to maintain any statutory record and could maintain simplified record. 2. I have heard both the sides. The status of the appellants as SSI remains undisputed. Therefore, they were not required to maintain any statutory re .....

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