https://www.taxtmi.com/acts?id=11496 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. en-us Tue, 11 May 2010 14:01:30 +0530 Tue, 11 May 2010 14:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11496 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. Act-Rules F. Acts / Amendment Acts Tue, 11 May 2010 14:01:30 +0530 https://www.taxtmi.com/acts?id=11496