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Invoking provisions of Rule 173G(5) regarding furnishing of list of private records

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..... al Excise Rules, 1944 which requires every assessee to furnish to the Proper Officer a list in duplicate, of all accounts maintained and returns prepared by him (whether the same are maintained or prepared in pursuance of these rules or not), in regard to production, manufacture, storage, delivery or disposal of the goods, including the raw materials. In the Chief Commissioners/Director Generals' .....

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