Now central excise officers can not retained non relied upon documents and records beyond 30 days from the issue of Show Cause Notice (SCN)

A new rule 24A has been inserted in the Central Excise Rules 2002 to provide that records seized by the department during an investigation but not relied upon in the Show Cause Notice should be returned to the party within 30 days of the issue of show cause notice or the completion of the period for issue of the show cause notice [Notification No. 17/2009-CE (NT)]