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of <h1>Central Excise Rule 24A: Officers Must Return Unused Seized Documents Within 30 Days of Show Cause Notice.</h1> A new rule, 24A, has been added to the Central Excise Rules 2002, stipulating that central excise officers must return any documents and records seized during an investigation but not relied upon in the Show Cause Notice (SCN) within 30 days of the SCN's issuance or the completion of the period for issuing the SCN. This change aims to ensure that parties are not burdened with unnecessary retention of their documents by the department.
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