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of <h1>Repeat Settlement Applications Blocked: Strict Limits on Central Excise Case Settlements Under Section 32E for Convicted or Penalized Applicants</h1> The statutory provision outlines restrictions on subsequent settlement applications in central excise cases. If an applicant receives a settlement order involving penalty for duty liability concealment, is convicted of an offense related to the case, or has their case returned by the Settlement Commission, they are barred from applying for settlement under section 32E for any other matter. The provision applies to the Interim Board from April 1, 2025, with mutatis mutandis conditions.
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