https://www.taxtmi.com/caselaws?id=251922 Where an SSI unit entitled to exemption was not required to file a declaration or obtain registration, and the only sustained lapse was non-maintenance of records, the monetary consequences had to be commensurate with that default. As there was no allegation of suppression of production or clearances, and no basis to club clearances with another unit to deny SSI exemption, confiscation was not disturbed but the redemption fine and penalty were found excessive. CESTAT New Delhi reduced the redemption fine and penalty substantially, while maintaining confiscation. en-us Thu, 14 Aug 2014 00:00:00 +0530 Sat, 04 Oct 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251922 Where an SSI unit entitled to exemption was not required to file a declaration or obtain registration, and the only sustained lapse was non-maintenance of records, the monetary consequences had to be commensurate with that default. As there was no allegation of suppression of production or clearances, and no basis to club clearances with another unit to deny SSI exemption, confiscation was not disturbed but the redemption fine and penalty were found excessive. CESTAT New Delhi reduced the redemption fine and penalty substantially, while maintaining confiscation. Case-Laws Central Excise Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251922