https://www.taxtmi.com/caselaws?id=279831 The court allowed the appeal, setting aside the Single Judge's judgment and quashing the order dated 26th August 2014. It upheld that the bar under Section 32-O(1)(i) was applicable due to the respondents' previous penalty for concealment of duty particulars. The decision aligned with statutory provisions and clarifications provided by the "Explanation" to Section 32-O(1)(i). en-us Tue, 23 Feb 2016 00:00:00 +0530 Mon, 08 Apr 2019 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279831 The court allowed the appeal, setting aside the Single Judge's judgment and quashing the order dated 26th August 2014. It upheld that the bar under Section 32-O(1)(i) was applicable due to the respondents' previous penalty for concealment of duty particulars. The decision aligned with statutory provisions and clarifications provided by the "Explanation" to Section 32-O(1)(i). Case-Laws Central Excise Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279831