https://www.taxtmi.com/caselaws?id=361953 The court set aside the confiscation of goods and penalties imposed on the appellants as there was no evidence of malafide intent or violation of legal obligations. The judge found that the appellants, being under the small scale exemption limit, were not obligated to maintain the statutory record. Compliance with this limit played a crucial role in the decision, emphasizing the importance of understanding and adhering to relevant legal thresholds. The appeals were allowed with consequential relief, resulting in a favorable outcome for the appellants in both aspects. en-us Thu, 31 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361953 The court set aside the confiscation of goods and penalties imposed on the appellants as there was no evidence of malafide intent or violation of legal obligations. The judge found that the appellants, being under the small scale exemption limit, were not obligated to maintain the statutory record. Compliance with this limit played a crucial role in the decision, emphasizing the importance of understanding and adhering to relevant legal thresholds. The appeals were allowed with consequential relief, resulting in a favorable outcome for the appellants in both aspects. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361953