https://www.taxtmi.com/caselaws?id=103933 Personal penalty for maintaining multiple invoice books at different dispatch points was challenged on the ground that prior written permission had in fact been granted. The Tribunal held that the permission letter produced by the appellant was material and had not been considered by the lower authorities. As the existence of such permission went to the root of the penalty order, the matter required fresh examination. The penalty was set aside and the case was remanded to the original adjudicating authority for de novo adjudication after considering the permission letter. en-us Thu, 21 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103933 Personal penalty for maintaining multiple invoice books at different dispatch points was challenged on the ground that prior written permission had in fact been granted. The Tribunal held that the permission letter produced by the appellant was material and had not been considered by the lower authorities. As the existence of such permission went to the root of the penalty order, the matter required fresh examination. The penalty was set aside and the case was remanded to the original adjudicating authority for de novo adjudication after considering the permission letter. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103933