Bar on subsequent application for settlement in certain cases [Section 127L] :

As per section 127L, a person shall not be entitled to apply for settlement under section 127B in relation to any other matter in the following cases:-

(a) Where an order of Settlement has been passed which provides for the imposition of a penalty on applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability.

Here, concealment of particulars of duty liability relates to any such concealment made from the Central Excise officer.

(b) Where after the passing of an order of settlement, in relation to a case, such person is convicted of any offence in relation to that case; or

(c) Where the case of such person is sent back to the Central Excise Officer by the Settlement Commission under section 127-I.