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of <h1>Rule 24: Authorized Officers Can Access Registered Premises for Verification to Safeguard Revenue Interests</h1> Rule 24 of the Central Excise Rules, 2017 grants authorized officers access to registered premises for scrutiny, verification, and checks to protect revenue interests. Assessees, importers issuing CENVAT credit invoices, and dealers must provide a duplicate list of all records related to transactions, including financial statements. Upon request, they must also present records, cost audit reports under the Companies Act, and income-tax audit reports under the Income-tax Act to the officer, audit party, or nominated accountants within a specified timeframe for examination.
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