Central Excise - Exemption from Pre-authenticating the Invoices - Regarding - Central Excise - F. No. 354/62/97-TRU

F. No. 354/62/97-TRU Dated 5-6-1998 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Exemption from Pre-authenticating the Invoices - Regarding. Attention is drawn to Notification No. 15/98-C.E. (N.T.), dt. 2-6-98 wherein a proviso is added to sub-rule (7) of Rule 52A. By insertion of this sub-rule, Commissioners may by general or special order exempt an assessee or class of assessees from pre-authenticating each foil of invoice book and from intimating serial number of the invoices. However, Board has decided that the assessees paying duty of rupees five crores and above in PLA, in a financial year would be treated as class of assessees eligible for the above exemption. It is further reiterated that, the exemption is restricted only to the aforesaid class of assessees.