https://www.taxtmi.com/forum/issue?id=110947 Sub rule (3) of Rule 10 of the Central Excise Rules, 2002 requires preservation of all such records - stock accounts, invoices, and copies of periodical returns - for the five year period following the financial year to which they pertain. Records subject to pending litigation must be retained until finality. The law does not prescribe a method of destruction after the retention period; disposal is at the record holder's convenience, subject to compliance with company law and other applicable obligations. en-us Thu, 22 Sep 2016 17:06:42 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110947 Sub rule (3) of Rule 10 of the Central Excise Rules, 2002 requires preservation of all such records - stock accounts, invoices, and copies of periodical returns - for the five year period following the financial year to which they pertain. Records subject to pending litigation must be retained until finality. The law does not prescribe a method of destruction after the retention period; disposal is at the record holder's convenience, subject to compliance with company law and other applicable obligations. Discussion-Forum Central Excise Thu, 22 Sep 2016 17:06:42 +0530 https://www.taxtmi.com/forum/issue?id=110947