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2004 (7) TMI 559 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......ll of them from penalty and prosecution. 10. emsp The above immunities are granted under Section 32K of the Central Excise Act, 1944. 11. emsp This order of settlement shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 12. emsp All concerned should be informed accordingly.
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