TMI Blog2015 (11) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission is barred, in my interpretation of Section 32-O(i) of the said Act - The order of the Settlement Commission does not specify whether this kind of a penalty was imposed on the writ petitioner. Just because a penalty is imposed on a show-cause notice the writ petitioner’s application before the Commission was not entertained. - Matter remanded back - Decided in favour of assessee. - WP No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F,] provides for the imposition of a penalty on the person who made the application under section 32E for settlement, on the ground of concealment of particulars of his duty liability; then, he shall not be entitled to apply for settlement under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed form with full and true disclosure of the applicant s duty liability which has not been disclosed before the Central Excise Officer having jurisdiction. Now, if there is any concealment in that application and a penalty has been imposed by the Settlement Commission on the ground of such concealment, then a second application before the Settlement Commission is barred, in my interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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