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TMI Blog2015 (10) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... round of such concealment, then a second application before the Settlement Commission is barred, in my interpretation of Section 32-O(i) of the said Act. The order of the Settlement Commission does not specify whether this kind of a penalty was imposed on the writ petitioner. Just because a penalty is imposed on a show-cause notice the writ petitioner’s application before the Commission was not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32-O(i) of the Central Excise Act, which is reproduced below: 32-O. [Where, [***]] (i) an order of settlement passed under sub-section (7) of section 32F [, 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,] provides for the imposition of a penalty on the person who made the application under section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation after issuance of the show-cause notice but before adjudication, to the Settlement Commission to have the case settled. Such application has to be in a prescribed form with full and true disclosure of the applicant s duty liability which has not been disclosed before the Central Excise Officer having jurisdiction. Now, if there is any concealment in that application and a penalty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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