Circular No. 357/73-CX
dated 20/11/97
[F.No. 26/100/97-CX.8]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs, New Delhi

Subject:  Movement of Goods on a Rule 57F(4) Authenticated Challan-Regarding.

I am directed to invite your attention to Notification No. 28/96-CE(NT) dated 31.8.96, as amended by Notification No. 47/97-CE(NT) dated 1.9.97, providing for authentication of challan-book under the provision of Sub-Rule 4 of Rule 57F of the Central Excise Rules, 1994. The said Notification states that each foil of the challan-book shall be authenticated by the owner of the factory or the working partner or the Managing Director or the Company Secretary of the manufacturing unit or by a person duly authorised by the Board of Directors of the Company, as the case may be, before being brought into use by the manufacturer.

2. Rule 3 of the Central Excise Rules, 1944 provides that an agent of the owner of the goods shall be deemed to be the owner of such goods. As such in case of a partnership or a proprietary concern, an owner or a working partner or an employee, holding the power of attorney for authentication of each foil of the Challan-book, can authenticate the same.

(Mallika Arya)
Under Secretary to the Government of India

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