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    <title>2005 (7) TMI 547 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,</title>
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    <description>The Settlement Commission, under the Central Excise Act, 1944, granted immunity to applicants who admitted additional duty liability and cooperated with authorities regarding evasion and removal of goods. Despite the Department&#039;s objections, the Commission settled the case, absolving the applicants from penalties, fines, and prosecution. The applicants were ordered to refund the balance amount within 30 days, with a warning that immunity could be revoked for non-compliance or provision of false evidence.</description>
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      <description>The Settlement Commission, under the Central Excise Act, 1944, granted immunity to applicants who admitted additional duty liability and cooperated with authorities regarding evasion and removal of goods. Despite the Department&#039;s objections, the Commission settled the case, absolving the applicants from penalties, fines, and prosecution. The applicants were ordered to refund the balance amount within 30 days, with a warning that immunity could be revoked for non-compliance or provision of false evidence.</description>
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