https://www.taxtmi.com/caselaws?id=107818 A small-scale unit operating under an exemption notification was found not liable to duty demand or penalty where some manufactured goods were omitted from the earlier declaration and minor register discrepancies were noticed. The goods were still within the overall exemption limit when declared and undeclared products were considered together, and the record differences were treated as minor because the unit was not subject to the full statutory record-keeping regime applicable to controlled units. On that basis, the duty demand and penal action were held unsustainable and the adverse order was set aside. en-us Tue, 02 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 10:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107818 A small-scale unit operating under an exemption notification was found not liable to duty demand or penalty where some manufactured goods were omitted from the earlier declaration and minor register discrepancies were noticed. The goods were still within the overall exemption limit when declared and undeclared products were considered together, and the record differences were treated as minor because the unit was not subject to the full statutory record-keeping regime applicable to controlled units. On that basis, the duty demand and penal action were held unsustainable and the adverse order was set aside. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107818