2017 (1) TMI 351

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..... ndent. ORDER Heard Sri P. Chandra for petitioner and learned Standing Counsel for respondents. 2. Order passed by Customs & Central Excise Settlement Commission (Principal Bench), New Delhi, is under challenge on the ground that it was a third application and barred by Section 32-O(1) of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944"). Since earlier order of Commission da .....

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..... at 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. Hence, we find no merits in this petition. 5. Writ petition is dismissed. .....

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