https://www.taxtmi.com/caselaws?id=114444 Restoration of a withdrawn appeal was refused where the appellant sought revival on the ground that it had withdrawn the appeal under a mistaken belief that settlement proceedings were available. The Tribunal held that ignorance of law, or an erroneous understanding of eligibility for the Settlement Commission, did not justify restoration after voluntary withdrawal. It reasoned that the appellant was expected to ascertain the legal position before electing to withdraw the appeal. The application to revive the appeal was therefore rejected. en-us Mon, 25 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114444 Restoration of a withdrawn appeal was refused where the appellant sought revival on the ground that it had withdrawn the appeal under a mistaken belief that settlement proceedings were available. The Tribunal held that ignorance of law, or an erroneous understanding of eligibility for the Settlement Commission, did not justify restoration after voluntary withdrawal. It reasoned that the appellant was expected to ascertain the legal position before electing to withdraw the appeal. The application to revive the appeal was therefore rejected. Case-Laws Central Excise Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114444