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    <title>Return of records.</title>
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    <description>Rule 27 mandates return of books of account or other documents seized or produced that were not relied on for issuing a notice, within thirty days of the notice or of expiry of the period for issuing the notice; the Principal Commissioner or Commissioner may order retention of such records for recorded reasons, and the Central Excise Officer must intimate the assessee or person of that retention.</description>
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