https://www.taxtmi.com/caselaws?id=94296 Under the Kar Vivad Samadan Scheme, 1998, a pending appeal is deemed withdrawn only after the declarant pays the quantified settlement amount and the designated authority issues the final certificate in Form 3. Mere issuance of the initial quantification or determination of the amount payable does not satisfy the statutory condition for deemed withdrawal. Section 90(4) operates only from the date of the final certificate under section 90(2), so without full payment and certification the appeal continues to subsist. An order treating the appeal as withdrawn before that stage is unsustainable, and the appeal must be restored for decision on merits. en-us Thu, 24 Feb 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94296 Under the Kar Vivad Samadan Scheme, 1998, a pending appeal is deemed withdrawn only after the declarant pays the quantified settlement amount and the designated authority issues the final certificate in Form 3. Mere issuance of the initial quantification or determination of the amount payable does not satisfy the statutory condition for deemed withdrawal. Section 90(4) operates only from the date of the final certificate under section 90(2), so without full payment and certification the appeal continues to subsist. An order treating the appeal as withdrawn before that stage is unsustainable, and the appeal must be restored for decision on merits. Case-Laws Central Excise Thu, 24 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94296