In force · As amended up to 2026-08
1[ 32O. Bar on subsequent application for settlement in certain cases .— 3[(1)] 4[Where, 5[* * *]]—
(i) an order of settlement[6] [* * *] 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[8] [* * *] 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)[9] [* * *]]
1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
2. Subs. by Act 22 of 2007, s. 126, for "(7)" (w.e.f. 1-6-2007),.
3. Renumbered by ibid , s. 128.
4. Subs. by ibid , s. 128, for "Where".
5. The words "before the 1st day of June, 2007" Omitted by Act 14 of 2010, S. 67(a)(i).
6. 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).
7. Ins. by Act 25 of 2014, s. 101.
8. 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).
9. Ins. by Act 22 of 2007, s. 128 and omitted by Act 14 of 2010, s. 67(b).
Source: India Code