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2002 (5) TMI 298 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, CExtract: .......p The settlement arrived at aforesaid shall be void if it is subsequently found by the Commission that it has been obtained by fraud or misrepresentation of facts. Attention of all concerned is also drawn to sub-sections (2) and (3) of Section 32K of the Central Excise Act, 1944 insofar as the immunity granted to them under this order is concerned.
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