TMI BlogINVOICE SYSTEMX X X X Extracts X X X X X X X X Extracts X X X X ..... ved from the factory. If the factory is in operation for all 24 hours, the officers are rotated/posted for 24 hours. They check the operations of the assessee as per instructions, mutatis mutandis, contained in the Commodity Manual for Cigarettes. 12.3 A manufacturer of yams or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of sub-rules (2) to (5) of Rule 11 shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice, prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers. 22.4 The said period of five working days, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice book, he should be asked to maintain different numerical serial numbers for the different sets. 5.4 In case of running stationary used in computers, the bound book shall not be insisted upon provided the stationary is pre-printed with distinctive names and marks of the assessee. After the invoices are prepared, the triplicate copy shall be retained in bound-book form. Where invoices are to be type written, the leaves have to be first taken out from the book for typing. In such cases also, the triplicate copy shall be retained in bound-book form. 6. Authentication of Invoices 6.1 The Sub rule (5) of rule 11 of the said Rules provides that the owner or working partner or Managing Director or Company Secretary or any person duly authorised for this purpose shall authenticate each foil of the invoice book. before being brought into use. Copy of the letter of authority should be submitted to the Range office. 7. Intimation of serial numbers 7.1 Sub rule (6) of rule 11 of the said Rule provides that before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction over the factory of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a consignment of capital goods like heavy machinery, etc. which are first assembled by the manufacturer and are later disassembled only for the convenience of transport is loaded in more than one vehicle and carried separately or at intervals, the following procedure should be followed :- (i) The manufacturer will intimate, on case to case basis, his option to avail this special procedure in writing for the complete machinery sought to be cleared in a number of individual part consignments after first being assembled, to the jurisdictional Deputy/Assistant Commissioner of Central Excise with a copy to the jurisdictional Superintendent of Central Excise along with the description of such machinery/equipment giving its tariff classification and list of components of such machinery/equipment in dis-assembled form and its value and an undertaking in the following format :- I / We _____________________ hereby undertake that only those components of a 'complete machinery' in terms of rule 2(a) of the interpretative rules to CETA which have first been assembled and constitute complete machinery falling under a single heading or sub heading, and which are later dis-assembled only for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of one year at a time. A pre-printed serially numbered Challan may be prescribed, which will be authenticated in advance by the Superintendent or Inspector of the jurisdictional Range Office. The assessee will also maintain a record of such outward and inward movements, indicating date and time. Weighment should be done at the weighbridge nearest to the factory. The challan numbers shall be quoted on invoice. The Superintendent or inspector of the jurisdictional Range office will verify the challans and weighment slips randomly, at least once every month. If nothing adverse comes to notice, the permission may be renewed. Assessee should, however, be advised to install their own weighbridge inside the factory. 12. Cancellation of invoices 12.1 When an assessee is compelled to cancel an invoice, the following actions should be taken :- (i) Intimation of a cancelled invoice should be sent to the range Superintendent on the same date, whenever possible. However, in case of exceptional circumstances beyond the control of assessee should this not be possible, the intimation should be sent on the next working day; (ii) Along with the intimation of the cancelled invoice sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer on provisional determination of Central Excise duty liability and provisional entry in Daily Stock Account maintained under rule 10 of the Central Excise Rules, 2002 (hereinafter referred to as the said Rules), at the time of clearance from the factory. The invoice under rule 11 of the said Rules will be allowed to be prepared afterwards and the duty will be discharged under the provisions of rule 8 of the said Rules, subject to the observance of the following procedure (a) The assessee shall submit a written request to the Assistant! Deputy Commissioner of Central Excise having jurisdiction over the factory along with an undertaking that he shall abide by all conditions and restrictions as may be specified, for permitting the Pass-Out System for removal of Liquid Gases. (b) The liquid gases shall be removed in the tanker under the Pass-out document as per duly filled in proforma (See Annexure-9 in Part 7). (c) The pass-out document shall indicate, inter alia, the description, net quantity of goods being despatched (gross weight minus tare weight of tanker), and duty liability on such net quantity. (d) This net quantity and duty leviable thereon (provisional) shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intained in the pass- out document. 2.7. The original copy of the Pass-out document showing particulars of the quantity despatched, quantity delivered to the individual consignees/customers. Final entry No./date in Daily Stock Account including quantity returned and accounted for therein, shall be handed over to the Sector Officer immediately after the return of the lorry tanker and the final accountal. The consignor factory should obtain an acknowledgement for the submission of the original Pass-out document. The assessee shall retain the duplicate copy of the completed Pass-out document for his record. 2.8 Before filling the tanker for the next supply/clearance, the quantity of the goods already contained therein (left over undelivered goods of the previous supply) should be re-ascertained and any difference between the quantity returned from the previous clearance and the quantity re-ascertained as above shall be treated as storage loss within the factory on which the assessee shall be liable to pay duty. Such differential quantity and the particular duty thereon should be recorded in the appropriate column of Daily Stock Account. PART IV PROCEDURE FOR ACCOUNTAL OF PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the end of the financial year which should be certified by a firm of practicing Chartered Accountants. The necessary assessment order may be issued within 60 days of the receipt of the annual account. (e) The requirement of D-3 intimation and consignment-wise AR 3A/Annexure-A/ARE-3 (See Annexures 25 59 in Part 7) may be dispensed with. (f) The limit of transit loss to be condoned shall be 0.25 percent as per the existing guidelines. (g) Wherever the imported and indigenous products are involved, the annual reconciliation statement should give the details separately for the purpose of reconciliation. (h) Wherever shortages occur, the assessment may ordinarily be carried out on the basis of highest value and highest rate of duty applicable for the particular product during the quarter! period under consideration unless the assessee establishes that the shortages relate to a particular batch for which the value and rate of duty is not in dispute. 5. The above procedure shall be applicable to new as well as existing pipelines. It may be seen that for the purpose of filing ER-i, the quantity cleared without payment of duty is required to be mentioned which should be a ..... 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