13 December 2013
it is was a custom to record narration in this particular manner. it is no more necessary and many organizations have discarded the use of "being" in start of the narration.
13 December 2013
With regard to the word being, it has been sort of a standard word used to indicate or describe what the voucher represents. If without the word being to start the sentence for the narration would carry the same meaning and is grammatically correct.