Recordkeeping requirement altered: exclusion clause replaced by "or otherwise", broadening assessability of goods under excise law.

The Bill substitutes in subsection (1) of section 32E the phrase excluding goods for which no proper daily stock register was maintained with the words "or otherwise", thereby altering the statutory exclusion that previously depended on the assessee's maintenance of daily stock records and changing the textual basis for excluding goods from assessment under the provision.

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