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    <title>2004 (2) TMI 471 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, C</title>
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    <description>The duty dispute was settled under the Central Excise settlement mechanism after the applicant ed the liability and the amount already paid was appropriated towards the settled demand. Payment had been made immediately after completion of the tooling arrangement and before issue of the show cause notice, which the Commission treated as negativing mala fides. On that basis, settlement was accepted and immunity from penalty, interest, and prosecution was granted under the statutory provisions governing final settlement and immunity.</description>
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      <description>The duty dispute was settled under the Central Excise settlement mechanism after the applicant ed the liability and the amount already paid was appropriated towards the settled demand. Payment had been made immediately after completion of the tooling arrangement and before issue of the show cause notice, which the Commission treated as negativing mala fides. On that basis, settlement was accepted and immunity from penalty, interest, and prosecution was granted under the statutory provisions governing final settlement and immunity.</description>
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