legislations.in
The Central Excise Act, 1944

Chapter V — SETTLEMENT OF CASES

Section 32OBar on subsequent application for settlement in certain cases

Read in the full Act
Section 32O: Bar on subsequent application for settlement in certain cases

32O. 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 liability; or [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 [* * *] 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)

[* * *]

Amendment notes (8)
  1. Ins w.e.f. 1-8-1998 . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
  2. Renumbered . Renumbered by ibid, s. 128.
  3. Subs . Subs. by ibid, s. 128, for "Where".
  4. Omitted . The words "before the 1st day of June, 2007" Omitted by Act 14 of 2010, S. 67(a)(i).
  5. omitted . The words "passed under sub-section (7) of Section 32-F, as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(a).
  6. Ins . Ins. by Act 25 of 2014, s. 101.
  7. omitted . The words "under the said sub-section (7), as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(b).
  8. Ins . Ins. by Act 22 of 2007, s. 128 and omitted by Act 14 of 2010, s. 67(b).