| Date: |
24-01-1997
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| Notification No: |
Central Excise Circular No 293/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding marking of invoices by First Stage Dealer and Second Stage Dealer
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Regarding marking of invoices by First Stage Dealer and Second Stage
Dealer
Circular
No. 293
dated 24th January 1997
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.
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