Full Judgment
Heard both sides.
2. The appeals filed by the appellants were dismissed as withdrawn as the appellants approached the Settlement Commission in terms of Section 32PA of Central Excise Act. Now the Settlement Commission vide Order dated 7-9-2001 decided to send back the case under Section 32L of the Central Excise Act and gave permission to the appellants to ask for restoration of the appeals in terms of provisions of sub-section (7) of Section 32PA of the Central Excise Act.
3. As the appeals were withdrawn to approach the Settlement Commission and now the Settlement Commission has decided to send the matter back.
Therefore, the appeals are restored to their original number and adjourned to 13-5-2002 for arguments.