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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..... invoices or other 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, .....

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..... ndicating a person'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 .....

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..... cial year to which 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 Audito .....

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..... m the immediate superior officer. 2. Board's instructions contained in Circular Nos. 20/86-CX.6 dated 6.6.1986, 17/93-CX.6 dated 16.11.93 and any other instructions issued earlier, relating to computerization of records, stand withdrawn. 3. The trade and the field formations may be informed. 4. Receipt of this Circular may please be acknowledged. 5. Hindi version will follow. Sd/- (P.K.Sin .....

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