Non Intimation of Dealer's Excise invoice Serial number

[Asked by Guest]

Dear Sir,

We as a Dealer if we have not intimated Excise invoice serial number to the department but we had timely filed Quarterly Dealer's Return than what will be the consequences and what actions should be taken by us to avoid any litigation. Please explain,thanks and regards.

[YAGAY and SUN]

You may provide intimation in this regard now to regularizing the procedural lapses

[Rajagopalan Ranganathan]

Sir,

Sub-rule (6) of Rule 11 of Central Excise Rules, 2002 stipulates that "before making use if the Invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction. Rule 27 of the same rules stipulates that "a breach of these rules shall, where no other penalty is provided herein or in the Act, be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed." In my opinion non-intimation of serial numbers of invoices cannot be treated as offence. But you can even now indicate the invoice numbers with a request that the belated intimation may be condoned.

[Mahir S]

Yes sir, you may intimate now as advised above, and provide reasons for non submission and request for condonation of delay in submitting the intimation.

[Dilip Gupta]

Dear Sir,

Whether intimation is necessary to every financial year at the begining, which is not clear in this section.

Regards

Dilip Gupta

AI Summary

Failure to intimate excise invoice serial numbers may attract penalty; belated intimation and condonation advised.
Failure to intimate excise invoice serial numbers before use is a procedural non compliance; the rules provide for penalty and confiscation for breaches. The recommended remedial step is to submit the overdue intimation to the jurisdictional Superintendent, explain reasons for the delay, and request condonation to regularise the lapse and minimise exposure to penalties.