Section 32O:
Bar on subsequent application for settlement in certain cases
1[32O. Bar on subsequent application for settlement in certain cases.-- 2[(1)] 3[Where, 4[* * *]]--
(i) an order of settlement 5[* * *] 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
6[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 7[* * *] 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)
8[* * *]]
Notes:
1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).2. Renumbered by ibid, s. 128.
3. Subs. by ibid, s. 128, for "Where".
4. The words "before the 1st day of June, 2007" Omitted by Act 14 of 2010, S. 67(a)(i).
5. The words "passed under sub-section (7) of Section 32-F, as it stood immediately before the commencement of Section 122 of
the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(a).
6. Ins. by Act 25 of 2014, s. 101.
7. The words "under the said sub-section (7), as it stood immediately before the commencement of Section 122 of the Finance
Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(b).
8. Ins. by Act 22 of 2007, s. 128 and omitted by Act 14 of 2010, s. 67(b).