Central Excise audit authority affirmed: departmental verification of records and self assessment remains statutorily supported. Authority for Central Excise officers to conduct audits is grounded in Section 37(2)(x) and the rulemaking power, with 'verification' encompassing departmental audits to check correctness of self-assessment and duty payment; Rule 22 of the Central Excise Rules, 2002 authorises Commissioners to empower or depute officers or audit parties to scrutinise records and obliges assessees to make records available.