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of <h1>Appeal allowed by CESTAT, penalty set aside for not maintaining production records, seized goods to be returned</h1> <h3>DAYAL INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II</h3> DAYAL INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II - 2006 (199) E.L.T. 237 (Tri. - Del.) , 2007 (78) RLT 135 (CESTA - Del) 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.
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