https://www.taxtmi.com/highlights?id=40992 SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not entitled to maintain statutory records, the allegation that goods were found in short and/or excess, is legally not sustainable and liable to be set aside. en-us Thu, 23 Aug 2018 11:18:58 +0530 Thu, 23 Aug 2018 11:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40992 SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not entitled to maintain statutory records, the allegation that goods were found in short and/or excess, is legally not sustainable and liable to be set aside. Highlights Central Excise Thu, 23 Aug 2018 11:18:58 +0530 https://www.taxtmi.com/highlights?id=40992