Progressive total requirement for invoices of exempted small scale units to track clearance quantity and value. Invoices and clearance documents issued by exempted Small Scale Units must show the progressive total of quantity and/or value of excisable goods cleared during the financial year; Collectors of Central Excise are to ensure compliance and issue suitable trade notice to inform the trade.
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Provisions expressly mentioned in the judgment/order text.
Progressive total requirement for invoices of exempted small scale units to track clearance quantity and value.
Invoices and clearance documents issued by exempted Small Scale Units must show the progressive total of quantity and/or value of excisable goods cleared during the financial year; Collectors of Central Excise are to ensure compliance and issue suitable trade notice to inform the trade.
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