Central Excise - Electronic maintenance of records, returns, invoices or other documents using computer - New rule 226A inserted in Central Excise Rules, 1944 - Regarding

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.... documents using computer - New rule 226A inserted in Central Excise Rules, 1944 - Regarding. I am directed to say that to encourage the use of Information Technology by every person dealing with the Central Excise Department, the Government has issued notification number 58/99-Central Excise (N.T.) dated 30.11.99 whereby a new rule 226A has been inserted in Central Excise Rules, 1944 providing t....

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....s profile, the fact that such person is electronically maintaining records or generating returns, invoices or other documents, using computer. (3) The records can be kept on any electronic media, such as hard disk of computers, floppies, CDs or tapes and preserved. (4) The records, returns and documents should be in electronically readable format. This also means that a person who uses computeri....

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....a record, return, invoice or document pertain). (7) It shall be incumbent upon a person (who maintains electronic records, returns, documents etc.) to produce, on demand, the relevant records, returns or documents, in hard copy and/or in electronically readable format, to the Central Excise Officers, or the Audit parties deputed by the Commissioner or the Comptroller and Auditor General of India.....