# The Central Excise Act, 1944, Section 32O: Bar on subsequent application for settlement in certain cases

- Act: The Central Excise Act, 1944 (Act 1 of 1944)
- In force from: 1944-02-28
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/central-excise-act-1944/section/32O/

## Text

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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