Section 36-B of Central Excise Act, micro films, facsimile copies of the documents and computer prints outs have been admitted as documents and as evidence.
Till now no invoice under Rule 11 of Central Excise will be e-signed .bcoz there is no provisions made for that ......... The owner or working partner or the Managing Director or the Company Secretary or any person duly authorised for this purpose shall authenticate each foil of the invoice book, before being brought into use. So till now all invoices are to be signed individually by the owner / authorised person ....but suggestions are been given by the chamber of commerce for fascilimile signature ....
CAclubindia
