Excise
Amendment of section 32E.
64. In section 32E of the Central Excise Act, in sub-section (1), for the words "but excluding the goods in respect of which no proper record has been maintained by the assessee in his daily stock register", the words "or otherwise" shall be substituted.
Notes on Clauses:
Clause 64 of the Bill seeks to amend section 32E of the Central Excise Act with a view to substitute the words "but excluding the goods in respect of which no proper record has been maintained by the assessee in his daily stock register", with the words "or otherwise".
