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2002 (10) TMI 552 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......tion The Applicants are given immunity from prosecution under the Central Excise Act, 1944 and also under the Indian Penal Code (45 of 1860) relating to the case covered in this application. 12. emsp This settlement order shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or mis-representation of facts.
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