Intimation of Cancelled Excise Invoice to Excise Dept.

This query is : Resolved

Manish (Querist)
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14 February 2009 Dear All,

"As per the Chapter -4 of the Central Excise Manual, when an assesse is compelled to cancel an invoice than he should give the intimation of the cancelled invoice to the Range Suprintendent on the same day whenever possible. However in case of exceptional circumstances beyond the control of assesse should this be not possible , the intimation should be given to next working day".

I want to know that in case we are dealing in Excisable goods but we are not manufacturer and we are a trader than is the abvove mentioned Law is applicable to us.

Aslo kindly clarify with the sections or rules where I could get the details and also the penalty provision in case we are not following the above mentioned rule.

Thanks & regards

Manish Kr. Joshi

Rajesh Kumar

Rajesh Kumar (Expert)
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14 February 2009 This provision is applicable to you. All the provision of invoices are applicable to the dealers also.
If you have not done this, you may be penalised under Rule 27 of the Central Excise Rules. Maximum penalty is Rs. 5000/-

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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21 September 2013 that provision is really for manufacturer - not for dealers - still if u want to be safe u may inform - hope u will not be inviting troubles

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