Return of records requires seized or produced documents not relied on for notice to be returned unless retention is reasoned. Rule 27 mandates return of books of account or other documents seized or produced that were not relied on for issuing a notice, within thirty days of the notice or of expiry of the period for issuing the notice; the Principal Commissioner or Commissioner may order retention of such records for recorded reasons, and the Central Excise Officer must intimate the assessee or person of that 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 requires seized or produced documents not relied on for notice to be returned unless retention is reasoned.
Rule 27 mandates return of books of account or other documents seized or produced that were not relied on for issuing a notice, within thirty days of the notice or of expiry of the period for issuing the notice; the Principal Commissioner or Commissioner may order retention of such records for recorded reasons, and the Central Excise Officer must intimate the assessee or person of that retention.
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