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Return of records.

Rule 27 - Rules - Central Excise - Rule 27 - 27. - The books of accounts or other documents, seized by the Central Excise Officer or produced by an assessee or any other person, which have not been re .....

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for issue of said notice: Provided that the Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be, may order for the retention of such books of accounts or do .....

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