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2002 (4) TMI 299 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......true disclosure of his duty liability, the Commission grants immunity from prosecution under the provisions of the Central Excise Act, 1944. 13. emsp The settlement shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts. 14. emsp All concerned are informed accordingly.
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