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2003 (8) TMI 439 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, NExtract: ....... receipt of this order. 10. emsp Attention of all concerned is drawn to sub-section (10) of Section 127C and sub-section (2) and sub-section (3) of Section 127H of the Act. 11. emsp The settlement arrived at this order shall be void if it is subsequently found by the Commission that it has been obtained by fraud, or mis-representation of the facts.
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