https://www.taxtmi.com/caselaws?id=238266 The appeal challenged the confiscation of goods and penalties imposed on a SSI unit during a Central Excise officers' visit. The Commissioner (Appeals) enhanced the penalty but set aside the confiscation of raw material. The appellant argued they were not required to maintain statutory Central Excise records due to their clearances being within the SSI exemption limit. The judgment emphasized adherence to statutory requirements and the impact of SSI exemption limits on obligations under Central Excise laws, ultimately waiving the pre-deposit of penalty for the appeal hearing and staying penalty recovery pending appeal disposal. en-us Tue, 13 Aug 2013 00:00:00 +0530 Sat, 19 Oct 2013 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238266 The appeal challenged the confiscation of goods and penalties imposed on a SSI unit during a Central Excise officers' visit. The Commissioner (Appeals) enhanced the penalty but set aside the confiscation of raw material. The appellant argued they were not required to maintain statutory Central Excise records due to their clearances being within the SSI exemption limit. The judgment emphasized adherence to statutory requirements and the impact of SSI exemption limits on obligations under Central Excise laws, ultimately waiving the pre-deposit of penalty for the appeal hearing and staying penalty recovery pending appeal disposal. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238266