Section 32PA - Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to th

Appeal withdrawal to Settlement Commission permits pending Tribunal appellants to seek settlement subject to permission, time limits and cooperation.

Appellants granted permission by the Appellate Tribunal to withdraw pending appeals could apply to the Settlement Commission to settle their cases; withdrawn appeals were treated as proceedings pending before a Central Excise Officer for settlement purposes, applications had to be made within a short period from communication of the Tribunal's withdrawal order, and such applications were governed by the settlement framework with specified exceptions. If not entertained, the appeal was revived before the Tribunal, and the Commission could remit cases back to the Tribunal for lack of cooperation.