https://www.taxtmi.com/caselaws?id=206942 SSI exemption was not available automatically and had to be opted for by filing the prescribed declaration. Where no declaration was filed, no lawful production or clearance records were maintained, and clearances were made on kacha slips later destroyed, confiscation of seized finished goods and penalty on the firm were justified. A separate penalty on the proprietor was not warranted on the same facts once the firm had already been penalised, so the proprietor's relief remained undisturbed. en-us Tue, 08 Feb 2011 00:00:00 +0530 Wed, 23 Nov 2011 07:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206942 SSI exemption was not available automatically and had to be opted for by filing the prescribed declaration. Where no declaration was filed, no lawful production or clearance records were maintained, and clearances were made on kacha slips later destroyed, confiscation of seized finished goods and penalty on the firm were justified. A separate penalty on the proprietor was not warranted on the same facts once the firm had already been penalised, so the proprietor's relief remained undisturbed. Case-Laws Central Excise Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206942