Rounding off excise duty to the nearest rupee required; duty must be shown in words and figures to prevent invoice tampering. The Board mandates that duty amounts in invoices under Rule 52A / 57GG / 57T be rounded to the nearest rupee in accordance with the statutory rounding requirement, and that the rounded amount be indicated both in words and in figures to prevent fraudulent inflation of duty and improper availing of Modvat credit.