https://www.taxtmi.com/caselaws?id=94438 Issuance of a settlement certificate under the Kar Vivad Samadhan Scheme on payment of the amount determined by the designated authority triggers statutory withdrawal of any pending appeal relating to the declared tax arrears. Where the appeal or reference was pending, it is deemed withdrawn from the date of the order under Section 90(2), and Section 92 bars the appellate authority from deciding any issue covered by the declaration and settlement order. Once the certificate of full and final settlement was placed before the Tribunal, the dispute could not be adjudicated further and had to be treated as withdrawn by operation of the scheme. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 14:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94438 Issuance of a settlement certificate under the Kar Vivad Samadhan Scheme on payment of the amount determined by the designated authority triggers statutory withdrawal of any pending appeal relating to the declared tax arrears. Where the appeal or reference was pending, it is deemed withdrawn from the date of the order under Section 90(2), and Section 92 bars the appellate authority from deciding any issue covered by the declaration and settlement order. Once the certificate of full and final settlement was placed before the Tribunal, the dispute could not be adjudicated further and had to be treated as withdrawn by operation of the scheme. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94438