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    <title>2000 (5) TMI 641 - CEGAT, CHENNAI</title>
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    <description>The Tribunal held that the appeal does not cease to exist until full payment is made and form 3 is issued under Section 90 of the Finance Act. The Tribunal allowed the stay application, waived the pre-deposit amount, stayed recovery, and remanded the appeal for fresh consideration by the Collector (Appeals). The decision emphasized the procedural requirements for appeal withdrawal based on form 2B and form 3 issuance, highlighting the importance of full payment and compliance with the KVS Scheme for taxpayers.</description>
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      <title>2000 (5) TMI 641 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=97525</link>
      <description>The Tribunal held that the appeal does not cease to exist until full payment is made and form 3 is issued under Section 90 of the Finance Act. The Tribunal allowed the stay application, waived the pre-deposit amount, stayed recovery, and remanded the appeal for fresh consideration by the Collector (Appeals). The decision emphasized the procedural requirements for appeal withdrawal based on form 2B and form 3 issuance, highlighting the importance of full payment and compliance with the KVS Scheme for taxpayers.</description>
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      <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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