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2003 (5) TMI 476 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: ....... the duty payable in this case was paid by the applicant before issue of the Show Cause Notice. 28. emsp Above immunities are granted in terms of Section 32K of the Central Excise Act, 1944. 29. emsp This settlement order shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or mis-representation of facts.
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