1995 (10) TMI 109

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....ents. [Order]. - This appeal is directed against order No. 1244/ CE/CHD/91 dated 29-7-1991 of Collector (Appeals), Chandigarh. The Collector (Appeals) has upheld the order of the Asst. Collector through which goods found unaccounted were confiscated but allowed to be redeemed on payment of redemption fine of Rs. 10,000/- he also imposed penalty of Rs. 2500/-. 2. None was present on b....

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....e said Trade Notice No. 31 and in their case requirement of maintaining Central Excise R.G. Registers etc. were dispensed with and private accounts of the party are to be accepted subject to the conditions that information contained in the said record should be sufficient enough to compile RT-12 Returns. 5. The appellants are maintaining Cash Register as well as Private Register, Sales Reg....

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....e accounts contain all information necessary for the Central Excise purpose. The Trade Notice, however, requires maintenance of simple record of production. While sales invoices certainly would indicate total clearances it would be necessary also to maintain private record of production. Trade Notice No. 39/CE/86 states that small scale units are not required to maintain Central Excise record rela....