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Circular No. 293/9/97- Central Excise

dated 24/1/97

F.No. 267/ 107/96-CX.8
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject: Marking of invoices by First Stage Dealer and Second Stage Dealer – Reg.

It has been represented to the Board that after issue of Notification 25/96-CE dt. 31.08.96, the all the copies of the invoices issued by the dealers have to be boldly marked as FIRST STAGE DEALER and SECOND STAGE DEALER, as the case may be. Since the assessees already have huge stock of stationary printed, they may be allowed to use the old stationary, otherwise reprinting would cause great financial burden on the assessees.

The matter has been examined by the Board.

To obviate the difficulties, it has been decided that the dealers may be allowed to use the old stationary, provided they mark all copies of the invoices contained in a invoices with the help of rubber stamp or typewriter, till such date they get new stationary printed or upto 31.3.97, whichever is earlier. It is emphasised that with effect from 1.4.97, pre-printed stationary with marks as prescribed must be used.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

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