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2003 (6) TMI 414 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, NExtract: .......pplicant has not cooperated with the Commission and is therefore sending the case back to the Central Excise Authorities to take appropriate action in accordance with the provisions of Section 32L(1) of the Central Excise Act, 1944 as if no application under Section 32E of the said Act has been made. 14. emsp All concerned may be informed suitably.
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