(3)Every assessee, an importer who issues an invoice on which CENVAT credit can be taken, 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 Principal Commissioner or Commissioner, as the case may be or the Comptroller and Auditor- General of India, or a cost accountant or chartered accountant nominated under section 14A or section 14 AA of the Act,-(i)the records maintained or prepared by him in terms of sub-rule (2);(ii)the cost audit reports, if any, under section 148 of the Companies Act, 2013 (18 of 2013); and(iii)the income-tax audit report, if any, under section 44 AB of the Income-tax Act, 1961 (43 of 1961), for the scrutiny of the officer or the audit party or the cost accountant or chartered accountant, within the time limit specified by the said officer or the audit party or the cost accountant or chartered accountant, as the case may be.
