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2001 (8) TMI 424 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, CExtract: .......ra Raman. The dissenting note is only with regard to reason advanced for arriving at the said conclusion. The application for settlement dated 13-9-2000 filed by M/s. Madras Petrochem Ltd. is accordingly rejected and not allowed to be proceeded with under Section 127C(1) of the Customs Act. The matter is disposed off in terms of the order as above.
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