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<h1>Section 32PA Allowed Appeal Withdrawals for Settlement Before 2000; Omitted by Finance Act 2007</h1> Section 32PA of the Central Excise Act, 1944, allowed individuals who filed appeals to the Appellate Tribunal before February 29, 2000, to withdraw their appeals and apply to the Settlement Commission for case resolution. This provision was omitted by the Finance Act, 2007. Applications to the Settlement Commission had to be made within 30 days of the Tribunal's withdrawal order. If the Settlement Commission did not entertain the application or if the applicant did not cooperate, the appeal would be reinstated before the Tribunal. The provision ensured a structured process for appeal withdrawal and case settlement.