https://www.taxtmi.com/caselaws?id=337271 The High Court of Allahabad, in a case challenging an order of the Customs & Central Excise Settlement Commission, held that a third application was not barred under Section 32-O(1) of the Central Excise Act, 1944. The Court determined that since the penalty in the previous order was not imposed for concealing duty liability particulars but for other reasons, the application was not prohibited. The Court dismissed the writ petition, finding no merit in the petitioner's argument. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 04 Jan 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337271 The High Court of Allahabad, in a case challenging an order of the Customs & Central Excise Settlement Commission, held that a third application was not barred under Section 32-O(1) of the Central Excise Act, 1944. The Court determined that since the penalty in the previous order was not imposed for concealing duty liability particulars but for other reasons, the application was not prohibited. The Court dismissed the writ petition, finding no merit in the petitioner's argument. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337271