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2005 (12) TMI 519 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: ....... in the SCN and prosecution under Central Excise Act, 1944 is also granted to the co-applicant Shri D. Mohan Reddy. 10. emsp The above immunities are granted in terms of sub section (1) of Section 32K of the Central Excise Act, 1944. Attention of the applicants is drawn specifically to the provisions of sub-sections (2) and (3) of Section 32K ibid.
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