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<h1>Recordkeeping amendment broadens exclusion criteria in section 32E(1), replacing a specific daily stock register requirement with general wording.</h1> 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.