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    <title>Maintenance of folders for assessees paying duties of Rs. 1 crore and above per annum</title>
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    <description>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.</description>
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