https://www.taxtmi.com/caselaws?id=236088 The appellate court set aside the order confirming the confiscation of goods and penalties under Rule 25 of the Central Excise Rules, 2002. The court ruled in favor of the appellants, an SSI Unit availing exemption under Notification No. 8/2003-C.E., emphasizing that the goods were properly recorded in the Form-4 Register, indicating no fraudulent intent. While a penalty of Rs. 5,000 was imposed for record-keeping deficiencies, no redemption fine was levied, and the confiscation order was overturned. en-us Tue, 12 Jul 2011 00:00:00 +0530 Wed, 14 Aug 2013 08:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236088 The appellate court set aside the order confirming the confiscation of goods and penalties under Rule 25 of the Central Excise Rules, 2002. The court ruled in favor of the appellants, an SSI Unit availing exemption under Notification No. 8/2003-C.E., emphasizing that the goods were properly recorded in the Form-4 Register, indicating no fraudulent intent. While a penalty of Rs. 5,000 was imposed for record-keeping deficiencies, no redemption fine was levied, and the confiscation order was overturned. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236088