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2006 (7) TMI 565 - Commission - Central ExciseExtract: ....... The above immunities are granted in terms of Section 32K(1) of the Central Excise Act, 1944. The attention of the applicant is also drawn to subsections (2) and (3) of Section 32K ibid, in this regard. The above settlement shall be void if it is subsequently found by the Commission that it has been obtained by fraud or mis-representation of facts.
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