Rule 8 - Access to registered premises or mine - Clean Energy Cess Rules, 2010

8. Access to registered premises or mine .- (1) An officer empowered by the Commissioner in this behalf shall have access to any mine or premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be considered necessary to safeguard the interest of revenue. (2) Every producer shall furnish to the officer empowered under sub-rule (1),- (i) all records prepared and maintained for accounting of transactions in regard to production, storage or removal of specified goods; and (ii) financial records and statements including cost audit reports etc.