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2001 (11) TMI 357 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, NExtract: .......tion of all concerned is drawn to provisions of sub-sections (2) and (3) of Section 127F of the Act. We make it clear that the Revenue is free to investigate into the case and issue a Show Cause Notice, if necessary, during the pendency of the application till it is finally disposed of in terms of sub-section (7) of Section 127C of the Customs Act.
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