https://www.taxtmi.com/acts?id=49735 The amendment substitutes the words "filed monthly returns" with "filed returns" in clause (a) of the first proviso to sub section (1) of section 32E of the Central Excise Act, thereby removing the explicit monthly filing frequency from that proviso and broadening the descriptive filing requirement without altering other text of the section. en-us Mon, 24 Feb 2025 15:53:59 +0530 Mon, 24 Feb 2025 15:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49735 The amendment substitutes the words "filed monthly returns" with "filed returns" in clause (a) of the first proviso to sub section (1) of section 32E of the Central Excise Act, thereby removing the explicit monthly filing frequency from that proviso and broadening the descriptive filing requirement without altering other text of the section. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:53:59 +0530 https://www.taxtmi.com/acts?id=49735