https://www.taxtmi.com/caselaws?id=484 Penalty under Rule 25 of the Central Excise Rules, 2002 was held unsustainable where the unit was a small scale assessee below the exemption threshold and had no statutory obligation to register or maintain accounts of production and clearance. In the absence of a legal duty to keep such records, non-maintenance could not be treated as a violation attracting penalty, and the rule could not be applied merely because records might have helped determine when the exemption limit was crossed. en-us Thu, 13 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=484 Penalty under Rule 25 of the Central Excise Rules, 2002 was held unsustainable where the unit was a small scale assessee below the exemption threshold and had no statutory obligation to register or maintain accounts of production and clearance. In the absence of a legal duty to keep such records, non-maintenance could not be treated as a violation attracting penalty, and the rule could not be applied merely because records might have helped determine when the exemption limit was crossed. Case-Laws Central Excise Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=484