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

Section 32-O. Bar on subsequent application for settlement in certain cases.- 1 [(1) Where, 3 [***] .] (i) an order of settlement 8 [***],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 7 [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 9 [***] 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 32L, then, he shall not be entitled to apply for settlement under section 32E in relation to any other matter. 2 [(2) 6 [***]] ****************************** Notes : 1. In sub-section (1) as so renumbered, for the word ''Where'', the words, figures and letters ''Where, before the 1st day of June, 2007'' has been substituted; by Finance Act 2007 with effect from 1st day of June, 2007 2. Has been inserted by Finance Act 2007 with effect from the 1st day of June, 2007 3. In sub-section (1) the words, figures and letters before the 1st day of June, 2007 has been omitted vide Finance Act, 2010 w.e.f. 08-05-2010 4. In clause (i), after the words, brackets, figures and letter sub-section (7) of section 32F , the words, figures, brackets and letter , as it stood immediately before the commencement of section 122 of the Finance Act, 2007[22 of 2007.] or sub-section (5) of section 32F, has been inserted vide Finance Act, 2010 w.e.f. 08-05-2010 5. In clause (ii), after the words, brackets and figure sub-section (7) , the words, figures, brackets and letter , as it stood immediately before the commencement of section 122 of the Finance Act, 2007[22 of 2007.] or sub-section (5) of section 32F, has been inserted vide Finance Act, 2010 w.e.f. 08-05-2010 6. Sub-section (2) has been omitted vide Finance Act, 2010 w.e.f. 08-05-2010, before, it was read as, (2) Where an assessee has made an application under sub-section (1) of section 32E, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 32F, such assessee shall not be entitled to apply for settlement under section 32E in relation to any other matter: Provided that such assessee shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue in respect of which the earlier application is pending before the Settlement Commission. 7. Inserted vide THE FINANCE (No. 2) ACT, 2014. 8. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, passed under sub-section (7) of section 32F 4 [as it stood immediately before the commencement of section 122 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 32F] 9. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, under the said sub-section (7) 5 [as it stood immediately before the commencement of section 122 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 32F]