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of <h1>New Rule 24A Requires Return of Seized Documents Within 30 Days Unless Retention Ordered by Commissioner</h1> The Central Government has amended the Central Excise Rules, 2002, by introducing the Central Excise (Amendment) Rules, 2009, effective upon publication in the Official Gazette. A new rule, 24A, mandates the return of books of accounts or documents seized by Central Excise Officers or produced by an assessee, which are not used for issuing a notice under the Act, within thirty days of the notice issuance or its expiry. However, the Commissioner of Central Excise can order retention of such documents, with reasons recorded in writing, and notify the concerned assessee or person.
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