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Authorised officer to have free access to premises, equipment, stocks and accounts relating to excisable goods and excisable services

Any officer authorised in writing by the Collector in this behalf, shall have free access at all times to any premises and to any place where excisable goods are processed, stored, sold or manufactured, or where excisable services are provided or rendered, and may, inspect the building, the plant, the machinery, and the stocks, and the accounts,...

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