https://www.taxtmi.com/caselaws?id=114131 An SSI unit exempt from duty remained bound to maintain private production and clearance records and to issue its own delivery challan when removing excisable goods. Failure to keep such records and removal of goods without a challan justified confiscation and penalty, because exemption from duty did not alter the excisable character of the goods. The redemption fine and penalty were, however, reduced as the unit was within the exemption limit and the original monetary burden was considered excessive. The confiscation and penalty findings were maintained, with only the quantum moderated. en-us Fri, 24 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 15:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114131 An SSI unit exempt from duty remained bound to maintain private production and clearance records and to issue its own delivery challan when removing excisable goods. Failure to keep such records and removal of goods without a challan justified confiscation and penalty, because exemption from duty did not alter the excisable character of the goods. The redemption fine and penalty were, however, reduced as the unit was within the exemption limit and the original monetary burden was considered excessive. The confiscation and penalty findings were maintained, with only the quantum moderated. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114131