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    <description>The Judge ordered the transfer of Settlement Applications from the Chennai Bench to the Mumbai Bench before the Customs and Central Excise Settlement Commission. This decision was made to ensure fairness and justice, considering the convenience and logistical advantages for the applicants in addressing the allegations and seeking settlement in Mumbai, where their Corporate Office, executives, and Advocates are located. The transfer was permitted under Section 32C of the Central Excise Act, allowing for cases to be moved between Benches for efficient and effective proceedings.</description>
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