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<h1>CBEC Circular Urges Vigilance Against Duty Evasion via Fraudulent Credit; Emphasizes Role of Collectors and Internal Audits.</h1> The circular from the Central Board of Excise & Customs addresses the issue of duty evasion through fraudulent credit. It reiterates previous instructions and emphasizes the need for vigilance by Collectors over Internal Audit teams to prevent such cases from going undetected. Field formations are advised accordingly, and acknowledgment of the receipt of these instructions is requested.