I am directed to invite your attention to Notification No. 28/96-CE(NT) dated 31.8.96, as amended by Notification No. 47/97-CE(NT) dated 1.9.97, providing for authentication of challan-book under the provision of Sub-Rule 4 of Rule 57F of the Central Excise Rules, 1994. The said Notification states that each foil of the challan-book shall be authenticated by the owner of the factory or the working partner or the Managing Director or the Company Secretary of the manufacturing unit or by a person duly authorised by the Board of Directors of the Company, as the case may be, before being brought into use by the manufacturer.

2.    Rule 3 of the Central Excise Rules, 1944 provides that an agent of the owner of the goods shall be deemed to be the owner of such goods. As such in case of a partnership or a proprietary concern, an owner or a working partner or an employee, holding the power of attorney for authentication of each foil of the Challan-book, can authenticate the same.