Power of Settlement Commission to send a case back to the Central Excise Officer.-

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..... ion 32E has not co-operated with the Settlement Commission in the proceedings before it, send the Case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 32E had been made. (2) For the purpose of sub-section (1), the Central Excise Officer shall be entitled to use all the .....

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