2002 (4) TMI 199

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....sal after waiving deposit of penalty of Rs. 10,000/-, with consent of both sides. 2. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the penalty imposed on the appellant by the Asst. Commissioner, for the reason that the invoices issued by the appellant under Rule 52A were authenticated by an employee who was not properly authorised to so. 3. The contention of ....