Bar on subsequent application for settlement in certain cases

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..... ection 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 .....

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..... 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 cl .....

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..... d 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 .....

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