https://www.taxtmi.com/caselaws?id=97525 Under the settlement scheme in Section 90 of the Finance (No. 2) Act, 1988, withdrawal of a pending appeal arises only after the statutory sequence is completed: declaration, determination of the amount payable, payment of the determined sum, and issuance of Form 3 evidencing full and final settlement. Mere issuance of Form 2B does not by itself terminate the appeal. The appeal therefore continued until compliance with the settlement requirements, and the matter was remanded for de novo consideration with consequential stay relief. en-us Fri, 05 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97525 Under the settlement scheme in Section 90 of the Finance (No. 2) Act, 1988, withdrawal of a pending appeal arises only after the statutory sequence is completed: declaration, determination of the amount payable, payment of the determined sum, and issuance of Form 3 evidencing full and final settlement. Mere issuance of Form 2B does not by itself terminate the appeal. The appeal therefore continued until compliance with the settlement requirements, and the matter was remanded for de novo consideration with consequential stay relief. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97525