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2002 (7) TMI 713 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: ........ (d) emsp Prosecution The applicant is given immunity from prosecution under Central Excise Act, 1944 and under the Indian Penal Code (45 of 1860) relating to the matter covered in this application. 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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