2004 (3) TMI 475

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....Garg, Advocate, for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are working under the SSI exemption notification, Revenue officers visited the factory of the respondents and it was found that they were not maintaining any reco....

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....ification. They were required to maintain simplified record and they were maintaining the invoice book and clearing the goods under the cover of invoices. Therefore, the confiscation in respect of the goods manufactured by them is not sustainable. 8. In this case, the respondents are working under the SSI exemption notification. The Revenue also admits that respondents were required to mai....