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2002 (11) TMI 743 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......on under Central Excise Act, 1944 and Indian Penal Code (45 of 1860). The above immunities are granted in terms of Section 32K(1) of the Central Excise Act, 1944. This order shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts. All concerned are informed accordingly.
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