2004 (12) TMI 407
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....-2004<br>E/4273/2004-NB(SM) - 1662/2004-NB(SM)<br>Central Excise<br>Shri C.N.B. Nair, J. REPRESENTED BY : Shri S.M. Mitra, Representative, for the Appellant. Shri Bipin Verma, JDR, for the Res....
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.... proper central excise accounts. The submission of the appellant is that their unit is not functional and since there is no evasion of duty, penalty is not justified. 3. It is not in doubt that ....