LawDistill
Central Excise View entire act

32O. Bar on subsequent application for settlement in certain cases

0 judgments cite this provision SC

[(1)] [Where, [* * *]]--

(i) an order of settlement [* * *] provides for the imposition of a penalty on the person who made the application under Section 32E for settlement, on the ground of concealment of particulars of his duty liability; or
[Explanation.--In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.]
(ii) after the passing of an order of settlement [* * *] in relation to a case, such person is convicted of any offence under this Act in relation to that case; or
(iii) the case of such person is sent back to the Central Excise Officer having jurisdiction by the Settlement Commission under Section 32-L, then, he shall not be entitled to apply for settlement under Section 32-E in relation to any other matter.

(2) [* * *]]