Power not to recover duty of excise not levied or short-levied as a result of general practice

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Full Text of the Document

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....atisfied— (a) that a practice was, or is, generally prevalent regarding levy of duty of excise (including non-levy thereof) on any excisable goods; and (b) that such goods were, or are, liable— (i) to duty of excise, in cases where according to the said practice the duty was not, or is not being, levied, or (ii) to a higher amount of duty of excise than what was, or is being, levie....