Maintenance of folders for the assessee paying duty of Rs.1 crore and above per annum - Representation from M/s. A.C.C. Ltd., regarding - Central Excise - 2/88

Maintenance of folders for the assessee paying duty of Rs.1 crore and above per annum - Representation from M/s. A.C.C. Ltd., regarding Circular No. 2/88 Dated 20-1-1988 [From F. No. 223/2/88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Maintenance of folders for the assessee paying duty of Rs.1 crore and above per annum - Representation from M/s. A.C.C. Ltd., regarding It has been brought to the Notice of the Board by M/s. Associated Cement Companies Ltd. that jurisdictional officers of central excise are demanding 10 copies each of the balance sheets and other documents for preparing the folder of the company vide Board's D.O. F. No. 282/15/87 CX.9, dated 9-11-1987. It was desired in aforesaid letter that folders in duplicate should be maintained one at the Collectorate level and the other at Board's level. It has now been decided vide Board's letter F. No. 223/2/88-CX.6, dated 20-1-1988 (copy enclosed) that company-wise folders for companies paying duty over Rs. 1 crore and above should be maintained in duplicate one at division level, and other at Collectorate level. Therefore, only two copies of aforesaid documents from the assessees should be asked for. Maintenance of folders by the assessee paying duty of Rs.1 crore and above per annum. I am directed to refer to your letter No. 44/1235, dated 29-12-1987 on the above subject and to say that the matter has been considered by the Board carefully. Suitable instructions to concerned Collectors have been issued to ask for two copy of the balance sheet and two copy of the other documents from each unit of the company for the above purpose. It is expected that the difficulties expressed by the company would be resolved by the aforesaid arrangement. Copy of :- F. No. 223/2/88-CX.6, 20-1-1988, addressed to M/s. Associated Cement Companies Ltd., Bombay.