https://www.taxtmi.com/caselaws?id=116569 Departmental appeals against setting aside confiscation and penalty failed where the record showed only simple production and clearance maintenance by a small-scale unit, with no material of clandestine removal. Confiscation was treated as unwarranted for a mere procedural lapse, and penalty could not be sustained because the essential ingredients for penal action were absent. The absence of any duty demand, together with the fact that the goods remained within the applicable small-scale exemption limit, left no basis for interference, and the appeals were rejected. en-us Wed, 10 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116569 Departmental appeals against setting aside confiscation and penalty failed where the record showed only simple production and clearance maintenance by a small-scale unit, with no material of clandestine removal. Confiscation was treated as unwarranted for a mere procedural lapse, and penalty could not be sustained because the essential ingredients for penal action were absent. The absence of any duty demand, together with the fact that the goods remained within the applicable small-scale exemption limit, left no basis for interference, and the appeals were rejected. Case-Laws Central Excise Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116569