Return of records: seized or produced accounting books must be returned unless a written retention order permits continued retention. Books of accounts or other documents seized or produced that were not relied on for issuing a notice must be returned to the person from whom they were taken upon issuance of the notice or upon expiry of the period for issuing that notice. The Principal Commissioner or Commissioner may order continued retention for reasons recorded in writing, and the Central Excise Officer must inform the assessee or person about such retention.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return of records: seized or produced accounting books must be returned unless a written retention order permits continued retention.
Books of accounts or other documents seized or produced that were not relied on for issuing a notice must be returned to the person from whom they were taken upon issuance of the notice or upon expiry of the period for issuing that notice. The Principal Commissioner or Commissioner may order continued retention for reasons recorded in writing, and the Central Excise Officer must inform the assessee or person about such retention.
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