Bar on subsequent settlement applications: prior penalty for concealment, conviction, or remand prevents new settlement requests. Section 32O prevents a person from applying for settlement under section 32E in any other matter where a prior settlement order imposed a penalty for concealment of particulars of duty liability, where the person was later convicted in relation to that case, or where the Settlement Commission remitted the case to the Central Excise Officer; the section is made applicable to the Interim Board as specified by statute.