Section 135(1)(iii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(iii)keep the account or Register at all times ready for inspection of the Excise Officers, and shall permit any such officer to inspect it and make any such minute therein or any extract there from, as the officer thinks fit, and shall, at any time, if demanded, send that minute or extract to that officer.