Bar on subsequent application for settlement in certain cases [Section 32-O] :

As per section 32-O, a person shall not be entitled to apply for settlement under section 32E in relation to any other matter in the following cases:-

(a) Where an order of the Settlement has been passed which provides for the imposition of a penalty on the applicant under section 32E for settlement, on the ground of concealment of particulars of his duty liability made from the Central Excise Officer or

(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 32L.