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 rules, 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 in- voices, 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 of Central Excise 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.