Central Excise - Computerisation of accounts of assessee to be encouraged - Recommendations of Collector's Conference held on 8th, 9th and 10th July, 1993 - Central Excise - 17/93-CX.6

Central Excise - Computerisation of accounts of assessee to be encouraged - Recommendations of Collector's Conference held on 8th, 9th and 10th July, 1993 Circular No. 17/93-CX.6 Dated 16-11-1993 [From F. No. 224/28/93-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Computerisation of accounts of assessee to be encouraged - Recommendations of Collector's Conference held on 8th, 9th and 10th July, 1993. Attention is invited to the recommendations of Collector's Conference held on 8th, 9th and 10th July, 1993. Among other points, the Collector's Conference recommended that the Computerisation of accounts in case of assessee should be encouraged. 2. The issue has been examined by the Board. It is seen that Board has already issued Circular No. 20/86-CX.6 (F. No. 202/22/85-CX.6), dated 6th June, 1986 regarding acceptance of Computerised documents/forms of manufacturers in lieu of prescribed form/records. Under Rule 173G(4)(a), the Collectors have already been empowered to accept private records of assessees in lieu of statutory prescribed form as far as it relates to production, manufacture, storage, delivery or disposal of goods or relating to accounting of raw materials. Under these powers, the Collectors can also accept the computerised records of an assessee subject to such conditions as the Collector may specify. Similar powers have already been given to Collectors under Rule 53. 3. In view of the above, the Board is of the view that acceptance of the recommendation does not require any amendment of Central Excise Rule. However, the above instructions i.e. Circular No. 20/86-CX.6, dated 6th June, 1986 may be reiterated. 4. The field formations and trade interests may be informed accordingly.