2006 (5) TMI 372

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..... gat, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. By order No. C.II/723-724/WZB/2001 dated 16-3-01, the Tribunal disposed of MA No. 713 714/01-Mum in Appeal Nos. E/225, 226/98-Mum filed by R.K. Bhardwaj and M/s. Premier Electrodes by permitting withdrawal of these two appeals in view of the fact that the appellants were seeking relief from the Settlement Co .....

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..... these applications have been moved for restoration of appeals. 3. On hearing both sides and noting the statutory provisions, we find that the ld. Advocate is correct in her submission that automatically, revival of appeals will take place under the provisions of Section. 32PA(7) of the Central Excise Act. Therefore, the appeals are deemed to have been revived. The present applications do not ca .....

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