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    <title>2011 (1) TMI 1216 - RAJASTHAN HIGH COURT</title>
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    <description>Bail under Section 439 CrPC was considered in a prosecution alleging evasion of central excise duty from an unregistered packing unit. The alleged duty liability was assessed under Rule 18(2) of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 on the basis of machines found in the premises and the retail sale price of the pouches. Treating the matter as a serious economic offence with substantial impact on the public exchequer, the Court found no ground to exercise discretion in favour of release and refused bail.</description>
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