Notification No. 58/99-CE(NT), Dated 30th November. 1999
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:-

1.

(1) These rules may be called the Central Excise (Twentieth Amendment) Rules, 1999.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 1944, after rule 226, the following shall be inserted, namely:-

""Rule 226A. Electronic maintenance or generation of records, returns and documents using computer. - (1) Any person may electronically maintain or generate all or any of the records, returns, invoices and other documents prescribed under these rule, using a computer, in electronically readable format:

Provided that -

(i) printouts of each record and document are taken at the end of each calendar month;

(ii) printouts of such records, returns and documents, and copies of invoices, are kept in bound folders;

(iii) each page of the record bears a running serial number and name and address of the person;

(2) The Assistant Commissioner or Deputy Commissioner of Central Excise may, for reasons to be recorded in writing, prohibit any person from maintaining or generating any records, returns, invoices or other documents in the manner prescribed under sub-rule (1) above.

Sd/-
(P.K. Sinha)
Under Secretary to the Government of India

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