Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to th

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.... 1. Section 32PA has been Omitted by Finance Act 2007 with effect from the 1st day of June, 2007, before it was read as:- (1) Notwithstanding anything contained in this Chapter, any person who has filed an appeal to the Appellate Tribunal under this Act, on or before the 29th February 2000, and which is pending, shall, on withdrawal of such appeal from the Appellate Tribunal, be entitled ....

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....der the sub-section (2), the Appellate Tribunal shall grant permission to withdraw the appeal. (4) Upon withdrawal of the appeal, the proceedings in appeal immediately before such withdrawal shall, for the purposes of this chapter, be deemed to be a proceeding pending before a Central Excise Officer. (5) An application to the Settlement Commission under this section shall be made within a pe....