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2013 (10) TMI 714 - CESTAT NEW DELHISSI Exemption – clearance of goods without obtaining central excise registration number and non maintenance of statutory records - penalty for procedural lapse - Waiver of Pre-deposit – Held that:- Following Deccan Industrial Products Pvt. Ltd. vs. CCE, Hyderabad [2002 (8) TMI 743 - CEGAT, BANGALORE] - they were not even required to observe Central Excise formalities - The departments allegation against the appellant unit would be valid only if on the basis of their clearances, they were required to obtain Central Excise registration or they were not eligible for Central Excise registration - There is no seizure of any documents from the unit showing that their clearances during 2010-2011 or 2011-2012 were beyond the threshold limit for SSI exemption - Up till now no show cause notice has been issued to the unit for denying SSI exemption to them and demanding duty - Prima facie during the period of dispute, the appellant unit was not even required to obtain Central Excise registration and was not even to required to maintain the statutory record, and therefore, the imposition of penalty for clearing without invoice and not maintaining records of the impugned goods, does not appear to be correct - The appellant have strong prima facie case in their favour - The requirement of pre-deposit of penalty waived for hearing of appeals and recovery stayed till the disposal of the appeals – stay granted.
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