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midd lt

 

 


KIND IS ATTENTION IS INVITED TO THE PROVISIONS OF RULE 22(2) OF THE CENTRAL EXCISE RULES, 2002, WHICH READS AS FOLLOWS::

 

“22 [(2) Every assessee, and first stage and second stage dealer shall furnish to the officer empowered under sub-rule (1), a list in duplicate, of -
(i)     all the records prepared and maintained for accounting of transaction in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and capital goods, as the case may be;
(ii)    all the records prepared and maintained for accounting of transaction in regard to payment for input services and their receipt or procurement; and
(iii)   all the financial records and statements (including trial balance or its equivalent.”

 

IT IS INFORMED THAT THE SAID INTIMATION CAN BE FILED IN ACES UNDER THE MODULE CLI.  THEREFORE, ALL THE ASSESSEES ARE REQUESTED TO MAKE USE OF THE ABOVE FACILITY AND FILE THE LIST OF RECORDS AS MANDATED SUPRA IN ACES.  IT IS FURTHER REQUESTED THAT ALL THE ASSESSEES WHO HAVE ALREADY FILED THE INTIMATION MAY ALSO FILE THE SAME ON ACES SO THAT THERE IS A PERMANENT RECORD.