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Issues: Whether the appeal and stay petition should be kept on record and not dismissed in view of the pending application under the Kar Vivad Samadhan Scheme of 1998.
Analysis: The application sought retention of the appeal and stay petition on record because the appellant had approached the appropriate authority under the settlement scheme. The Tribunal accepted that, in the interests of justice, the appeal should not be dismissed while the scheme application was pending.
Conclusion: The application was allowed and the matter was adjourned for further action, with the appeal kept on record.