Information regarding records maintained by assessees

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..... s, 1994, text of which is reproduced hereunder, "(2) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of - (i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,- (a) providing of any service, whethe .....

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