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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Invoice requirement for removal of excisable goods: removal only under a signed invoice with prescribed contents and triplicate copies.</h1> Removal of excisable goods is allowed only under a serially numbered invoice signed by the factory owner or authorised agent; cigarettes require countersignature by specified officers. The invoice must state registration number, division address, consignee, description, classification, time and date of removal, transport mode and vehicle number, rate of duty, quantity, value and duty payable, and include special entries for job workers, registered dealer directions, and direct imports. Invoices are in triplicate, only one invoice book may be used without permission, serial numbers must be intimated to the Superintendent, and digital signatures are permitted with specified transport copy requirements.

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