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<h1>Excise Duty Must Be Clearly Displayed in All Documents, Including Invoices, per Section 12A of Central Excise Act 1944.</h1> Every individual responsible for paying excise duty on goods must clearly display the duty amount in all relevant documents, including assessment records and sales invoices, at the time of goods clearance. This duty amount should be included in the sale price of the goods. This requirement is mandated by Section 12A of the Central Excise Act, 1944, to ensure transparency in the pricing of goods concerning the duty paid, facilitating the processes of refund and crediting certain amounts to the fund.