Bar on subsequent application for settlement in certain cases

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....der section 32E for settlement, on the ground of concealment of particulars of his duty liability; or ^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 ^9[***] in relation to a case, such person is convicted of any offence under t....

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....m 1st day of June, 2007 2. Has been inserted by Finance Act 2007 with effect from the 1st day of June, 2007 3. In sub-section (1) the words, figures and letters "before the 1st day of June, 2007" has been omitted vide Finance Act, 2010 w.e.f. 08-05-2010 4. In clause (i), after the words, brackets, figures and letter "sub-section (7) of section 32F", the words, figures....

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....ation has been allowed to be proceeded with under sub-section (1) of section 32F, such assessee shall not be entitled to apply for settlement under section 32E in relation to any other matter: Provided that such assessee shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue....