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    <description>All contraventions classified as technical offences - breaches without alleged or potential evasion of excise duty - are to be adjudicated by the Divisional Assistant Collectors. Penalties for these technical offences must be determined according to the seriousness of the breach and calibrated to act as an effective deterrent against future non-compliance.</description>
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      <description>All contraventions classified as technical offences - breaches without alleged or potential evasion of excise duty - are to be adjudicated by the Divisional Assistant Collectors. Penalties for these technical offences must be determined according to the seriousness of the breach and calibrated to act as an effective deterrent against future non-compliance.</description>
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