Bar on subsequent application for settlement in certain cases
Section 32O of the Central Excise Act, 1944 deals with bar on subsequent application for settlement in certain cases. ] [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; The Act came into force on 28 Feb 1944.
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[* * *]]
Section 32O, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 32O
What does Section 32O of the Central Excise Act deal with?
Section 32O of the Central Excise Act is headed "Bar on subsequent application for settlement in certain cases". [32O. Bar on subsequent application for settlement in certain cases.-- [(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
How do I find court cases under Section 32O of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 32O, section 32O Central Excise Act 1944, section 32O of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 32O of the Central Excise Act, and has it changed?
Its own text turns on section 32 (Customs and Central Excise Settlement Commission), section 32E (Application for settlement of cases), so none of them can safely be read on its own.
When did Section 32O of the Central Excise Act come into force?
Section 32O of the Central Excise Act, cited as Central Excise Act 1944 32O, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.