2004 (12) TMI 407

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..... 4-NB(SM) - Dated:- 2-12-2004 - Shri C.N.B. Nair, J. REPRESENTED BY : Shri S.M. Mitra, Representative, for the Appellant. Shri Bipin Verma, JDR, for the Respondent. [Order]. Appell .....

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..... 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 no duty was payable by the appellant. .....

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