https://www.taxtmi.com/caselaws?id=47426 The High Court of Judicature of Madhya Pradesh addressed the petitioner's appeal dismissal by the Customs, Excise & Gold (Control) Appellate Tribunal due to failure in pre-deposit. The petitioner sought to withdraw the appeal to approach the Settlement Commissioner, relying on Section 32PA of the Central Excise Act, 1944. The Court directed the petitioner to submit a formal application within a month, suspending the Tribunal's order. Emphasizing compliance with statutory procedures, the Court instructed the competent authority to amend the order accordingly, ensuring the petitioner's opportunity to follow legal procedures for withdrawal. en-us Wed, 18 May 2005 00:00:00 +0530 Wed, 28 Jul 2010 17:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47426 The High Court of Judicature of Madhya Pradesh addressed the petitioner's appeal dismissal by the Customs, Excise & Gold (Control) Appellate Tribunal due to failure in pre-deposit. The petitioner sought to withdraw the appeal to approach the Settlement Commissioner, relying on Section 32PA of the Central Excise Act, 1944. The Court directed the petitioner to submit a formal application within a month, suspending the Tribunal's order. Emphasizing compliance with statutory procedures, the Court instructed the competent authority to amend the order accordingly, ensuring the petitioner's opportunity to follow legal procedures for withdrawal. Case-Laws Central Excise Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47426