Central Excise ( Third Amendment) Rules 2002.

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....e (N.T.)      New Delhi, dated, 30^th March, 2012   G.S.R     ( E ) . - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :- 1.   Short title and commencement.-....

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.... 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, 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....