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2001 (2) TMI 1049 - Commission - Central ExciseExtract: .......Act 1944. The settlement so arrived shall be void, if it is subsequently found by the Commission that it has been obtained by fraud or mis-representation of facts. In this connection attention of the applicants is drawn to provisions of sub-section (9) of section 32F and sub-section(3) of section 32K. The applications, are accordingly, disposed of.
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