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2004 (12) TMI 11 - SC ORDERPetitioners submitted that judgment of the Constitution Bench proceeds sub silentio on the point by assuming that sections 234A, 234B and 234C are applicable to proceedings of the Settlement Commission u/ch XIX-A - whether Commission can reopen its concluded proceedings by having recourse to section 154 to levy interest u/s 234A, 234B and 234C, though it was not done in the original proceedings - We think proper to leave this question also to be considered by the Constitution Bench
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