https://www.taxtmi.com/caselaws?id=107747 An SSI unit covered by an exemption notification could not be subjected to duty demand, confiscation, redemption fine or major penalty where the record showed no effective enquiry on the nature of the goods and the accepted facts indicated that the goods were also exempt. On those facts, no duty was payable and the adverse penal consequences could not be sustained. The only surviving lapse was failure to issue a covering invoice while clearing the goods, for which only a nominal penalty was justified. en-us Wed, 16 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107747 An SSI unit covered by an exemption notification could not be subjected to duty demand, confiscation, redemption fine or major penalty where the record showed no effective enquiry on the nature of the goods and the accepted facts indicated that the goods were also exempt. On those facts, no duty was payable and the adverse penal consequences could not be sustained. The only surviving lapse was failure to issue a covering invoice while clearing the goods, for which only a nominal penalty was justified. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107747