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of <h1>Comprehensive Settlement Procedure for Tax Applications Under Section 32E Addressing Investigations, Notices, and Recovery Mechanisms</h1> The statutory provision outlines the procedure for handling applications under section 32E of the Central Excise Act, 1944. It details the Settlement Commission's process for reviewing applications, including issuing notices, requesting reports from tax authorities, conducting investigations, and passing orders. The provision specifies timelines for various steps, allows for amendments, provides for settlement terms, and establishes mechanisms for recovering unpaid dues and handling cases of fraudulent settlements.
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