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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

SSI Exemption - dummy units - All the units are entitled to get ...


SSI Exemption Applies to All Units, No Need for Statutory Records; Alleged Goods Discrepancies Hold No Legal Ground.

August 23, 2018

Case Laws     Central Excise     AT

SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not entitled to maintain statutory records, the allegation that goods were found in short and/or excess, is legally not sustainable and liable to be set aside.

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