Maintenance of records by First Stage and Second Stage dealers and pre- authentication of invoices issued by Second Stage dealers/ dealers of imported goods-reg.

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..... rs of imported goods-reg. I am directed to say that Board has observed that different practices are being followed in field formations on the issue of maintenance of records by first stage and second stage dealers and pre-authentication of invoices issued by second stage dealers/ dealers of imported goods. Instances have come to the notice of the Board that the proper records are not being kept b .....

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..... orted goods by the Central Excise officers in the existing provisions. 3. It is therefore clarified that while the maintenance of proper records by the first stage or second stage dealers has been the requirement of the Central Excise Law, the pre-authentication of invoices issued by second stage dealers/ dealers of imported goods by the Central Excise officers has not been provided for. F.No. .....

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