Return of records: seized or produced documents not relied for notice must be returned unless retention is ordered. Insertion of rule 24A requires that books of accounts or other documents seized or produced, which were not relied on for issuing a notice under the Act or rules, be returned within thirty days of the issue of the notice or within thirty days from expiry of the period for issue of the notice; the Commissioner may order retention for reasons recorded in writing and the Central Excise Officer must intimate the assessee or person of 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 documents not relied for notice must be returned unless retention is ordered.
Insertion of rule 24A requires that books of accounts or other documents seized or produced, which were not relied on for issuing a notice under the Act or rules, be returned within thirty days of the issue of the notice or within thirty days from expiry of the period for issue of the notice; the Commissioner may order retention for reasons recorded in writing and the Central Excise Officer must intimate the assessee or person of such retention.
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