Explanation . — In this clause, the concealment of particulars of duty liability relates to any such concealm… — THE CENTRAL EXCISE ACT, 1944

[Explanation . — In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.]

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 [* * *]]

Section 7