Requirement to provide electronically maintained Records in non proprietary of Public format and readable by IDEA Software under Rule 22(3) of Central Excise Rules, 2002 for CAAP Audit Reg

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....ed is invited to the Circular No. 491/57/99‐CX dated 28.10.1999 issued vide F.No. 206/10/99‐CX.6 of Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi read with part III of Chapter VI of CBEC's Central Excise Manual of Supplementary instructions, 2001 on  the above captioned subject.  "Electronic maintenance of records (Part III of Chapter VI of CBEC's Central Excise Manual of Supplementary Instruction 2001) Part‐III Electronic maintenance of records and preparation of Returns and documents. 1. Procedure 1.1 Any person may electronically maintain or generate all or any of the records, returns, invoices and other documents prescribed under the rules made unde....

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....ted from the first day of the financial year following the financial year to which a record, return, invoice or document pertain). 1.7 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 the form of tapes or floppies or cartridges or compact  disk or any other media in an electronically readable format (duly authenticated by the assessee), documentation including policy and procedure manuals, instruction to records the flow and  treatment of transactions through  accounting system, from the stage of initiation to closure and storage  to  the Central Excise Officers or the Audi....

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....bsp; (Rule 22(3) of Central Excise Rules, 2002) Rule 22 Access to a registered premises (1) An officer empowered by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every assessee shall furnish to the officer empowered under sub‐rule (1), a list a duplicate, of all the records prepared or maintained by the assessee for accounting of transactions in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and capital goods.  (3) Every assessee shall on demand make available to the officer empowered u....