CESTAT allows appeal for small scale unit exempt from maintaining records, overturns confiscation order.

The appeal was allowed by CESTAT, New Delhi, as the appellant, a small scale unit, was not required to maintain statutory records, resulting in the order confiscating unaccounted goods in their factory being set aside.

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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.

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