Challan authentication: officer pre-authentication not required; owner must serialise, notify assistant collector and pre-authenticate. Pre-authentication of challans by a Central Excise Officer is not required; challans for movement of goods to job workers must be serially numbered for each financial year, the serial numbers must be intimated to the Assistant Collector of Central Excise before use, and each challan must be pre-authenticated by the owner or the owner's authorised representative.
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.
Challan authentication: officer pre-authentication not required; owner must serialise, notify assistant collector and pre-authenticate.
Pre-authentication of challans by a Central Excise Officer is not required; challans for movement of goods to job workers must be serially numbered for each financial year, the serial numbers must be intimated to the Assistant Collector of Central Excise before use, and each challan must be pre-authenticated by the owner or the owner's authorised representative.
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