Confidentiality of bank statements requires central excise officers to treat assessee bank statements as confidential and safeguard folders. Copies of bank statements and returns furnished by assessees to banks or financial institutions must be treated as confidential documents, and Central Excise officers handling such statements are required to ensure due care in preserving their confidentiality and safeguarding assessment folders for high-duty assessees.
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.
Confidentiality of bank statements requires central excise officers to treat assessee bank statements as confidential and safeguard folders.
Copies of bank statements and returns furnished by assessees to banks or financial institutions must be treated as confidential documents, and Central Excise officers handling such statements are required to ensure due care in preserving their confidentiality and safeguarding assessment folders for high-duty assessees.
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