Cigarette Manufacturer Avoids Penalty Due to Lack of Specified Record-Keeping Requirements Under Central Excise Rules, Circular No. 224/37/2005-CX.6.

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....Penalty for non maintenance of records - manufacturer of cigarettes works under physical control - Applicability of Circular No. 224/37/2005-CX.6, dated 24-12-2008 - as the records are not specified in the central excise rules, no penalty can be levied - AT....