Access to a registered premises

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....emises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.       (2) Every assessee, ^2[an importer who issues an invoice on which CENVAT credit can be taken,] and first stage and second stage dealer shall furnish to the officer empowered under sub-rule (1)....

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....sp; the case may be] or the Comptroller and Auditor- General of India, or a cost accountant or chartered accountant nominated under section 14 A or  section 14 AA of the Act,-             (i) the records maintained or prepared by him in terms of sub-rule (2);             (ii) the cos....

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....tion No.22 /2012--Central Excise (N.T.), dated 30/03/2012, before it was read as:- "(3) Every assessee, and first stage and second stage dealer shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India,- i. the records maintained or prepared by him in terms of sub-rule (....