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In August 2021, the MP Legislative Assembly passed an amendment to the Excise Act to include death penalty and fines of upto ₹50,00,000 for certain offences. An examination of how this legislation is implemented is more crucial now than ever before. As part of this study, we analysed arrest records from 20 districts across MP; and First Information Reports (‘FIRs’) filed under the Excise Act from three districts in MP

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