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2003 (1) TMI 442 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......cants has been settled, by this order, the Commission directs the Revenue to return the Bank Guarantee duly cancelled and discharged to the applicants. This order of settlement shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. All concerned should be informed accordingly.
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