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2006 (9) TMI 380 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted. All concerned are informed accordingly.
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