Withdrawal of appeals allows applications to the Settlement Commission and treats withdrawn appellate proceedings as pending before excise authorities. Persons with appeals pending before the Appellate Tribunal may, subject to specified exclusions, obtain Tribunal permission to withdraw the appeal and apply to the Settlement Commission; on withdrawal the appeal is deemed a proceeding pending before a Central Excise Officer for Chapter purposes, the Chapter's procedural provisions (except one specified subsection) apply to such applications, and where the Settlement Commission does not entertain an application the appeal is deemed revived before the Appellate Tribunal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withdrawal of appeals allows applications to the Settlement Commission and treats withdrawn appellate proceedings as pending before excise authorities.
Persons with appeals pending before the Appellate Tribunal may, subject to specified exclusions, obtain Tribunal permission to withdraw the appeal and apply to the Settlement Commission; on withdrawal the appeal is deemed a proceeding pending before a Central Excise Officer for Chapter purposes, the Chapter's procedural provisions (except one specified subsection) apply to such applications, and where the Settlement Commission does not entertain an application the appeal is deemed revived before the Appellate Tribunal.
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