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2017 (1) TMI 351 - HC - Central ExcisePeriod of limitation - application before Settlement Commission - Section 32-O(1) of Central Excise Act, 1944 - Held that: - it cannot be said that third application was barred under Section 32-O(1) of Act, 1944. Learned Counsel for petitioner has not been able to show that at any point of time Settlement Commission imposed penalty on the assessee on the ground of concealment of particulars of his duty liability so as to contradict Section 32-O(1) of Act, 1944 - petition dismissed.
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