Download Document

English
Notification
No.17/2009 – Central Excise (N.T.)
New Delhi, the 7
th
July, 2009



G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise
Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to
amend the Central Excise Rules, 2002, namely :-

1. (1) These rules may be called the Central Excise (Amendment) Rules, 2009.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002, after rule 24, the following rule shall be inserted,
namely:-

“24A. Return of records. - 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 relied on
for the issue of notice under the Act or the rules made thereunder, shall be returned within
thirty days of the issue of said notice or within thirty days from the date of expiry of the
period for issue of said notice:

Provided that the Commissioner of Central Excise may order for the retention of such books
of accounts or documents, for reasons to be recorded in writing and the Central Excise
Officer shall intimate to the assessee or such person about such retention.”.

[F. No.334/13/2009-TRU]


(Prashant Kumar)
Under Secretary to the Government of India


Note.- The principal rules were notified vide notification No.4/2002-Central Excise (N.T.),
dated the 1
st
March, 2002, published vide number G.S.R. 143(E), dated the 1
st
March, 2002
and last amended vide notification No.38/2008-Central Excise (N.T.), dated the 29
th

September, 2008, published vide number G.S.R. 694(E), dated the 29
th
September, 2008.
notifications no 17 2009 c e nt | iKargos