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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Section 32E: 'Filed monthly returns' changed to 'filed returns' in Central Excise Act by Finance Act, 2000.</h1> Section 32E of the Central Excise Act has been amended by the Finance Act, 2000. In sub-section (1), the first proviso, clause (a), the phrase 'filed monthly returns' is replaced with 'filed returns.' This amendment modifies the language concerning the filing requirements for returns under the specified section of the Act.