Access to registered premises permits authorised officers to inspect and compel production of accounting and audit records for revenue scrutiny. An officer authorised by the Principal Commissioner or Commissioner may access any registered premises to carry out scrutiny, verification and checks to protect revenue. Assessees, importers issuing CENVAT-eligible invoices, and first- and second-stage dealers must furnish a duplicate list of accounting and financial records relating to goods transactions and must, on demand, produce those records plus cost audit and income-tax audit reports to the authorised officer, audit party, Comptroller and Auditor-General, or nominated cost/chartered accountant for scrutiny within the time specified.