Central Excise Act 1944

32-O. Bar on subsequent application for settlement in certain cases.-  

1. ¹Where, ^2Omitted[before the 1st day of June, 2007]] ^Old[ Where]— Where]—

(i) an order of settlement ^Omitted[passed under sub-section (7) of section 32F ³[, 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 32E for settlement, on the ground of concealment of particulars of his duty liability; or

⁴[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 ^Omitted[under the said sub-section (7) ³[, 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,]] 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.

^2Omitted[1(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.]

⁵[Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.]

1. Changes w.e.f. 01.06.2007 vide :- Chapter IV of Finance Bill 2007  

2. Omitted vide :- Chapter IV of Finance Bill 2010

3. Inserted vide :- Chapter IV of Finance Bill 2010

4 Inserted vide :-  Finance Act 2014-15

5. Inserted vide :- Section 119 of Finance Act 2025-26 (w.e.f. 01.04.2025)