32O. Bar on subsequent application for settlement in certain cases . — 3 [(1)] 4 [Where, 5 [* * *]]— — THE CENTRAL EXCISE ACT, 1944

[32O. Bar on subsequent application for settlement in certain cases . — 3 [(1)] 4 [Where, 5 [* * *]]—

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

Section 1