[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 282[* * *] in relation to a case, such person is convicted of any offence under this Act in relation to that case; or(iii)the case of such person is sent back to the Central Excise Officer having jurisdiction by the Settlement Commission under Section 32-L,then, he shall not be entitled to apply for settlement under Section 32-E in relation to any other matter.(2)283[* * *]
