Deemed withdrawal under the settlement scheme barred restoration of the appeal absent the statutory order stage.

Deemed withdrawal under the Kar Vivad Samadhan Scheme operated from the passing of the order under Section 90(2) of the Finance Act, 1998, not from the later stage of certificate issuance. Because no statutory order and certificate had been issued, the earlier appeal withdrawal was not ineffective or provisional in a way that allowed restoration. The Tribunal therefore rejected the restoration request and the appeal remained withdrawn.

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Issues: Whether an appeal withdrawn with reference to the Kar Vivad Samadhan Scheme could be restored when no order and certificate under Section 90(2) of the Finance Act, 1998 had been issued.

Analysis: The scheme contemplated a declaration, followed by an order of the designated authority determining the amount payable, and thereafter issuance of a certificate after payment. The deeming withdrawal under Section 90(4) was linked to the passing of the order referred to in Section 90(2), not to the later stage of certificate issuance. In any event, as no certificate under Section 90(2) had been issued, the withdrawal could not be treated as ineffective or provisional so as to permit restoration of the appeal.

Conclusion: The request for restoration was rejected and the appeal remained withdrawn.

Final Conclusion: The Tribunal held that the appeal could not be restored in the absence of the statutory stage contemplated by the scheme, and the restoration application failed.

Ratio Decidendi: Deemed withdrawal under Section 90 of the Finance Act, 1998 operates from the passing of the order under sub-section (2), and in the absence of the statutory settlement stage the withdrawn appeal cannot be restored.

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