| Date: |
20-11-1997
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| Notification No: |
Central Excise Circular No 357/1997
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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 movement of goods on a Rule 57F (4) authenticated challan
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Regarding movement of goods on a Rule 57F (4) authenticated challan
Circular
No. 357
dated 20th November 1997
I
am directed to invite your attention to Notification No. 28/96-CE (NT) dated
31.8.96, as amended by Notification No. 47/97-CE (NT) dated 1.9.97, providing
for authentication of challan-book under the provision of Sub-Rule 4 of Rule 57F
of the Central Excise Rules, 1994. The said Notification states that each foil
of the challan-book shall be authenticated by the owner of the factory or the
working partner or the Managing Director or the Company Secretary of the
manufacturing unit or by a person duly authorised by the Board of Directors of
the Company, as the case may be, before being brought into use by the
manufacturer.
2.
Rule 3 of the Central Excise Rules, 1944 provides that an agent of the
owner of the goods shall be deemed to be the owner of such goods. As such in
case of a partnership or a proprietary concern, an owner or a working partner or
an employee, holding the power of attorney for authentication of each foil of
the Challan-book, can authenticate the same.
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