Excise Registers

This query is : Resolved

vicky (Querist)
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26 June 2009 Can a Company maintain its Excise Registers Like PLA, DSA, RG 23A RG 23C Etc in Excel sheets in Computer? Any supporting notification/case law will be of gr8 help.

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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26 June 2009 Yes can be amintianed. NO case laws since no litgation - accepted practice for many years now.

Jitendra

Jitendra (Expert)
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26 June 2009 CBEC long back in 2000 scraped the requirement of maintaining statutory forms. Now assessee can maintain these documents/information as per his/her/its requirement. Department can rely on the private records (mainly accounts books with inventory records) maintained by the assessee.

However some of the officers from excise still demand this record in the format as was prescribed earlier. (However, legally speaking, this is not the requirement)

So you can maintain these records in excel. However these records should any time tally with your accounts/private books/records as well as physical balance/qunatity.

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