Central Excise - Acceptance of computerised accounts in lieu of Statutory Accounts - Instructions regarding - Central Excise - 20/86

Central Excise - Acceptance of computerised accounts in lieu of Statutory Accounts - Instructions regarding Circular No. 20/86 Dated 6-6-1986 [From F. No. 202/22/85-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Acceptance of computerised accounts in lieu of Statutory Accounts - Instructions regarding A number of references have been received from Collectors seeking Board's approval for acceptance of computerised documents/forms of manufacturers in lieu of prescribed statutory forms/record. 2. It is observed that under board's letter F. No. 202/61/79-CX.6 (Circular No. 36/79-CX.6), dated 30-7-1979, the Board had issued instructions regarding acceptance of computerised gate passes in lieu of gate passes in the statutory prescribed form. 3. Under Rule 173G(4)(a), the Collectors have already been empowered to accept private records of an assessee 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. 4. The Board has, therefore, decided that as far as the question of acceptance of computerised forms/records are concerned, the Collectors should exercise their powers and decide the matters at their levels. Reference should be made to the Board only where there is some doubt regarding acceptability of any particular record in lieu of statutory records under Rule 173G(4). 5. This disposes of Collectors of Central Excise (Tiruchirapalli)'s C. No. IV/16/218/85-CX.POL, dated 18-10-1985, Collector of Central Excise (Bangalore)'s C. No. IV/16/503/85-B.2, dated 11-12-1985 and Collector of Central Excise (Vadodara)'s C. No. IV/16-1/INT/86, dated 3-1-1986.