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 [* * *]]

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