29. Withdrawal of appeal filed before Appellate Tribunal: -

The appellant may, at any time before the issuance of the order under sub-section (2) of section 30 of the Act, in respect of any appeal filed, file an application for withdrawal of the said appeal:

Provided that where the acknowledgment has been issued, the withdrawal of the said appeal would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal shall be decided by the Appellate Tribunal within fifteen days of filing of such application: 

Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the period specified in sub-section (1) of section 30 of the Act.