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 :&nbsp; 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.&emsp;It is not in doubt that ....