Rule 22 - Access to a registered premises - Central Excise Rules, 2002

Rule 22. Access to a registered premises.- (1) An officer empowered by the 4 [Principal Commissioner or Commissioner, as the case may be] in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every assessee, 2 [an importer who issues an invoice on which CENVAT credit can be taken,] and first stage and second stage dealer shall furnish to the officer empowered under sub-rule (1), a list in duplicate, of- i. All the records prepared and maintained for accounting of transaction in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and capital goods, as the case may be; ii. All the records prepared and maintained for accounting of transaction in regard to payment for input services and their receipt or procurement; and iii. All the financial records and statements including trial balance or its equivalent. 1 [ (3) Every assessee, 3 [an importer who issues an invoice on which CENVAT credit can be taken,] and first stage and second stage dealer shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed by the 4 [Principal Commissioner or Commissioner, as the case may be] or the Comptroller and Auditor- General of India, or a cost accountant or chartered accountant nominated under section 14 A or section 14 AA of the Act,- (i) the records maintained or prepared by him in terms of sub-rule (2); (ii) the cost audit reports, if any, under section 233B of the Companies Act, 1956(1 of 1956); and (iii) the income-tax audit report, if any, under section 44 AB of the Income-tax Act, 1961 (43 of 1961), for the scrutiny of the officer or the audit party or the cost accountant or chartered accountant, within the time limit specified by the said officer or the audit party or the cost accountant or chartered accountant, as the case may be. ] Explanation - For the purposes of this rule, first stage dealer and second stage dealer shall have the meanings assigned to them in CENVAT Credit Rules, 2004. ------------------------------------------ Notes:- 1. Substituted vide Notification No.22 /2012--Central Excise (N.T.), dated 30/03/2012, before it was read as:- (3) Every assessee, and first stage and second stage dealer shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India,- i. the records maintained or prepared by him in terms of sub-rule (2); ii. the cost audit reports, if any, under section 233 B of the Companies Act, 1956 (1 of 1961), for the scrutiny of the officer or audit party, as the case may be. iii. the Income-tax audit report, if any, under section 44AB of the Income Tax Act, 1961 (43 of 1961) for the scrutiny of the officer or audit party, as the case may be. 2. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015. 3. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015. 4. Substituted vide Not. 23/2014 - Dated 6-8-2014.