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    <description>Settlement of central excise disputes allows applicants to obtain final composition by making full disclosure and depositing admitted additional duty and interest. The Settlement Commission, constituted of senior members with excise expertise, entertains applications for proceedings pending before revenue authorities (excluding matters before courts/tribunals and certain specified categories). The Commission follows prescribed application, reporting and hearing procedures, may provisionally attach property, grant conditional immunity subject to cooperation, remit non cooperative cases to proper officers, and issues conclusive settlement orders enforceable as sums due to government.</description>
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