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2002 (5) TMI 244 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......umstances, the Commission sends back the case to the proper officer in terms of Section 32L as the applicant has not cooperated with the Settlement Commission. The proper officer shall dispose of the case as if no application was filed before the Commission and other conditions as stipulated therein. 26. emsp All concerned are informed accordingly.
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