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<h1>Rule 22: Officers Can Access Premises for Verification; Dealers Must Provide Transaction and Audit Records Promptly.</h1> Rule 22 of the Central Excise Rules, 2002, grants authorized officers access to registered premises for scrutiny and verification to protect revenue interests. Assessees, importers issuing invoices for CENVAT credit, and first and second stage dealers must provide a list of records related to transactions involving goods and services, financial statements, and other relevant documents. Upon request, these parties must also make available cost audit reports and income tax audit reports to the authorized officer or audit party within a specified timeframe. Definitions for 'first stage dealer' and 'second stage dealer' align with the CENVAT Credit Rules, 2004.