https://www.taxtmi.com/caselaws?id=119673 The Appellate Tribunal CESTAT, Mumbai held that appeals under Section 32PA(7) of the Central Excise Act were automatically revived after the Settlement Commission rejected applications. The Tribunal confirmed that the appeals were deemed revived as argued by the advocate, emphasizing that no further orders were necessary. The judgment underscored the procedural significance of Section 32PA(7) in reviving appeals and scheduled the restored appeals, along with pending ones, for regular hearing. This decision clarified the statutory provisions governing the revival of appeals post-rejection by the Settlement Commission. en-us Thu, 11 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119673 The Appellate Tribunal CESTAT, Mumbai held that appeals under Section 32PA(7) of the Central Excise Act were automatically revived after the Settlement Commission rejected applications. The Tribunal confirmed that the appeals were deemed revived as argued by the advocate, emphasizing that no further orders were necessary. The judgment underscored the procedural significance of Section 32PA(7) in reviving appeals and scheduled the restored appeals, along with pending ones, for regular hearing. This decision clarified the statutory provisions governing the revival of appeals post-rejection by the Settlement Commission. Case-Laws Central Excise Thu, 11 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119673