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2004 (12) TMI 643 - Commission - Central ExciseExtract: .......or, M/s. Nasa Continental Exporters Ltd. is also granted immunity from penalty proposed in the SCN as well as prosecution under the Central Excise Act, 1944. 9. emsp The above immunities are granted under Section 32K(1) of the Central Excise Act, 1944. Attention of the applicant is specifically drawn to sub-sections (2) and (3) of Section 32K ibid.
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