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<h1>Seized documents under Central Excise Act must be returned in 30 days unless retention is justified in writing.</h1> Books of accounts or documents seized by the Central Excise Officer, which are not used for issuing a notice under the Central Excise Act or its rules, must be returned within thirty days of the notice issuance or the expiration of the notice period. However, the Principal Commissioner or Commissioner of Central Excise can order the retention of these documents by providing written reasons, and the concerned party must be informed about this retention.