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    <title>Factory Visits by Excise Staff Don&#039;t Exempt from Duty Evasion Charges; Accountability Still Required Despite Lack of Omission Allegations.</title>
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    <description>Evasion of excise duty - mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto does not absolve the petitioner from a charge of evasion of duty - HC</description>
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