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2005 (2) TMI 770 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,
Extract:
.......nalty as proposed in the SCN as well as prosecution under the provisions of the Central Excise Act, 1944 is granted. 9. 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.