SSI Exemption Applies to All Units, No Need for Statutory Records; Alleged Goods Discrepancies Hold No Legal Ground.

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. .....

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