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Trading Invoice

HS Negi (Senior Executive- F&A) (590 Points)

26 February 2009

Dear All Experts We are the trading unit (first stage delear) in faridabad. We pass on the duty on our invoice as per practice. We furnish all the details in manufacturer column except Manufactruer name & his excise perticulars. This is because we do not want to disclose of our buyer name as per policy. Is it right as per law & procedure. kindly suggest me with appropriate authority. Regards Harendra Singh Negi Regards Harendra Singh Negi

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3 Replies

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 26 February 2009

It is correct. The name of manufacture (your supplier) is your business secret and no body can force you to divulge that.

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HS Negi (Senior Executive- F&A) (590 Points)
Replied 26 February 2009

Sir, One of customer called me and putting the presure on me to disclose it i.e manufacturer name & address, excise perticulars etc. Are there any authority and relevant information to convince him. Please help Regards Harendra Singh Negi

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 28 February 2009

The invoice prepared should contains particulars mentioned in Rule 11(2) of Central Excise Rules. The dealer should also need to mention these things only, as provided in rule 11(7) of the Central Excise Rules.

There is no need to mention earlier manufacturers details etc. as per the provisions of Rule 11(2). Such instructions were there earlier before application of new Central Excise Rules, which many persons are still blindly following.

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