https://www.taxtmi.com/caselaws?id=152424 Exemption from registration and from the AR-4/AR-4A procedure does not dispense with the duty to maintain production and clearance records or to issue transport documents. Where goods are cleared for transport without any accompanying document, regulatory monitoring of whether clearances remain within the permitted limit is undermined, making the goods liable to confiscation. The vehicle used for such transport is also liable to confiscation. The redemption fine and penalty were regarded as nominal and not excessive, and the confiscation, fine, and penalty were upheld. en-us Thu, 30 Jul 2009 00:00:00 +0530 Wed, 03 Jul 2013 12:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152424 Exemption from registration and from the AR-4/AR-4A procedure does not dispense with the duty to maintain production and clearance records or to issue transport documents. Where goods are cleared for transport without any accompanying document, regulatory monitoring of whether clearances remain within the permitted limit is undermined, making the goods liable to confiscation. The vehicle used for such transport is also liable to confiscation. The redemption fine and penalty were regarded as nominal and not excessive, and the confiscation, fine, and penalty were upheld. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152424