2004 (12) TMI 407
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....rder / Decisions)<br>Dated:- 2-12-2004<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. ....
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.... has been imposed only for failure to keep 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 ju....
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