Recordkeeping amendment broadens exclusion criteria in section 32E(1), replacing a specific daily stock register requirement with general wording. The statute substitutes, in sub section (1) of section 32E of the Central Excise Act, the specific exclusion based on failure to maintain a 'proper record' in a daily stock register with the broader words 'or otherwise,' thereby changing the statutory basis for excluding goods and shifting the focus from a particular recordkeeping requirement to a more general formulation affecting excise compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recordkeeping amendment broadens exclusion criteria in section 32E(1), replacing a specific daily stock register requirement with general wording.
The statute substitutes, in sub section (1) of section 32E of the Central Excise Act, the specific exclusion based on failure to maintain a "proper record" in a daily stock register with the broader words "or otherwise," thereby changing the statutory basis for excluding goods and shifting the focus from a particular recordkeeping requirement to a more general formulation affecting excise compliance.
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