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British American Tobacco (BAT), which trades in Ireland as PJ Carroll, has accused the State’s tobacco regulator of “inaction” for failing to rein in its commercial rivals over allegations that some of them are selling new products that it claims may be in breach of last year’s ban on menthol-flavoured cigarettes. The Health Service Executive said a year ago that it would investigate tobacco companies for allegedly breaching the Europe-wide ban on menthol flavours, which some have allegedly tried to circumvent with techniques exploiting loopholes while marketing them as menthol substitutes.