Dated : 5/6/98

F.No. 354/62/97-TRU.

Subject: Central Excise-Exemption from Pre-authenticating the Invoices – Regarding.

Attention to drawn to notification No. 15/98CE(NT) dated 2.6.98 wherein a proviso is added to Sub-Rule (7) of Rule 52A. By insertion of this Sub-Rule Commissioners may be general or special order exempt an assessee or class of assesses from pre-authenticating each foil of invoice book and from intimating serial number of the invoices.

However, Board has decided that the assesses paying duty of rupees five crores above in PLA, in a financial year would be treated as class of assesses eligible for the above exemption. It is further reiterated that, the exemption is restricted only to the aforesaid class of assesses.

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Category : Excise Duty (4051)
Type : Circulars (7537) Notifications/Circulars (30585)

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