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<h1>Amendment to Section 32E of Central Excise Act broadens scope by altering record-keeping exclusion.</h1> Section 32E of the Central Excise Act has been amended by the Finance Act, 2010. In sub-section (1), the phrase 'but excluding the goods in respect of which no proper record has been maintained by the assessee in his daily stock register' is replaced with 'or otherwise.' This change broadens the scope of the section by removing the specific exclusion related to record-keeping in the daily stock register, potentially affecting how goods are assessed under excise regulations.