2003 (9) TMI 683

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.... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants were permitted to withdraw these appeals to entitle them to make application to the Settlement Commission. 2. The Settlement Commission passed an order observing as follows : "As suggested elsewhere, the Applicant was given number of opportunities to represent his case before the Settlement Commission. But for some ....

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....re the Settlement Commission as stipulated under Section 32L of the Central Excise Act, 1944. " 3. The appellants now want to pursue the matter and have filed this application claiming the revival of the appeals under the provisions of Section 32PA(7) of the Central Excise Act, 1944 which is as follows :- "7. When an application made to the Settlement Commission under this Section is not en....