Section 101A(1)(iii) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(iii)keep the account of Register at all times ready for inspection of the Excise Officer and shall permit any such officer to inspect it and make any such minute therein or any extract therefrom, as the officer thinks fit, and shall, at any time, if demanded, send that minute or extract to that Officer.