I am directed to invite your attention to sub-rule 5 of Rule 173G of the Central 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' Conference held recently, it was recommended that the relevant records could be made use of for critical examination and effective audit.

2.     The matter has been examined by the Board and it is directed that the provisions of sub-rule 173G (5) regarding furnishing list of all private records maintained by each assessee should be strictly enforced by each Commissionerate. It is requested to issue necessary instructions in this regard to the field formations and to ensure that these instructions are strictly complied with.