Records (Section 17) means:

A. Every person registered for the purpose of this Act shall maintain and keep for a period of six years

B. Till such further period the final decision in any proceedings including proceedings For assessment, appeal, revision, reference, petition, any proceedings before an Alternative Dispute Resolution Committee is finalized

C. At his business premises or registered office in English or Urdu language the following records of excisable goods purchased manufactured and cleared

D. All of these