New Delhi, Sep 6 : As part of its ongoing probe, the Enforcement Directorate (ED) is conducting raids at multiple locations across the country in connection with the Delhi Excise policy scam case. According to sources, the raids are being conducted at more than 30 locations excluding Delhi Deputy Chief Minister Manish Sisodia's house. "We are conducting raids in Lucknow in UP, Gurugram in Haryana, Chandigarh, Mumbai, Hyderabad, and other locations. The searches, which started early this morning, are underway," they said. The ED case is based on the FIR of the Central Bureau of Investigation (CBI). The CBI has made Sisodia accused number one in its FIR. The CBI's FIR has been lodged under sections 120-B (Criminal Conspiracy) and 477-A (Falsification of accounts) of the IPC. The allegations against him are that liquor businessmen were allegedly given exemption of Rs 30 crore. The licence holders were allegedly given extension according to their own will. The policy rules were made by violating excise rules. Besides, it has also alleged the liquor businessmen were given exemption of Rs 30 crore, while the licence holders were given extension as per their own will. It also said that Sisodia and a few liquor barons were actively involved in managing and diverting the undue pecuniary advantage collected from liquor licensees to public servants, who have been accused in the case. "Manish Sisodia, Deputy Chief Minister of Delhi, Arva Gopi Krishna, the then Commissioner (Excise), Anand Tiwari, the then Deputy Commissioner (Excise), and Pankaj Bhatnagar, Assistant Commissioner (Excise) were instrumental in recommending and taking decisions pertaining to excise policy for the year 2021-22 without approval of competent authority with an intention to extend undue favours to the licensee post tender," read the FIR, which has been accessed by IANS. /IANS