[
4Omitted
{
1[32PA.
Certain
persons
who
have
filed
appeals
to
the
Appellate
Tribunal
entitled
to
make
applications
to
the
Settlement
Commission
(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
to
make
an
application
to
the
Settlement
Commission
to
have
his
case
settled
under
this
Chapter:
Provided
that
no
such
person
shall
be
entitled
to
make
an
application
under
this
section
in
a
case
where
the
Commissioner
of
Central
Excise
or
any
officer
on
his
behalf
has,
on
or
before
the
date
on
which
the
Finance
Act,
2000
receives
the
assent
of
the
President,
applied
to
the
Appellate
Tribunal
for
the
determination
of
such
points
arising
out
of
the
decision
or
order
specified
by
the
board
in
its
order
under
sub-section
(1)
of
section
35E
or
filed
under
sub-section
(2)
of
section
35B,
as
the
case
may
be.
(2)
Any
person
referred
to
in
sub-section
(1)
may
make
an
application
to
the
Appellate
Tribunal
for
permission
to
withdraw
the
appeal
(3)
On
receipt
of
an
application
under
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
period
of
thirty
days
from
the
date
on
which
the
order
of
the
Appellate
Tribunal
permitting
the
withdrawal
of
the
appeal
is
communicated
to
the
person.
(6)
An
application
made
to
the
Settlement
Commission
under
this
section
shall
be
deemed
to
be
an
application
made
under
sub-section
(1)
of
section
32E
and
the
provisions
of
this
Chapter,
except
sub-section
(11)
of
2[section 32F and sub-section ( 1) of section 32L],
shall
apply
accordingly.
(7)
Where
an
application
made
to
the
Settlement
Commission
under
this
section
is
not
is
not
entertained
by
the
Settlement
Commission,
then,
the
appeal
shall
be
deemed
to
have
been
revived
before
the
Appellate
Tribunal
and
the
provisions
contained
in
section
35B,
section
35C
and
section
35D
shall,
so
far
as
may
be,
apply
accordingly.]
3[(
8) The Settlement Commission may, if it is of opinion that any person who made
an application under sub-section (
5) has not co-operated with the proceedings before it, send the case back to the Appellate
Tribunal and the provisions containing in section 35B, section 35C and section
35D shall, so far as may
be, apply accordingly.] }]