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2001 (4) TMI 868 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......32F of the Act. The settlement arrived at under this order shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or mis-representation of facts. Attention of all concerned is also drawn to sub-section (2) and sub-section (3) of Section 32K so far as the immunity granted in this order is concerned.
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