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2003 (4) TMI 310 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, CExtract: .......mmunities shall stand withdrawn if it is brought to the notice of the Commission at any stage that in obtaining the said immunities, any particular material for settlement had been withheld or any fraudulent means had been employed. Attention of the applicants is also drawn to sub-sections (2) and (3) of Section 32K of the Central Excise Act, 1944.
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