https://www.taxtmi.com/caselaws?id=99056 An appeal under the Kar Vivad Samadhan Scheme cannot be treated as deemed withdrawn under Section 90(4) unless the declarant first pays the amount determined under Section 90(2) within the prescribed time and the designated authority issues the statutory certificate. The deeming fiction of withdrawal operates only after these mandatory conditions are satisfied. In the absence of payment and issuance of the certificate, deemed withdrawal is not attracted, and the appeal must be heard on merits by the appellate authority. en-us Fri, 07 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99056 An appeal under the Kar Vivad Samadhan Scheme cannot be treated as deemed withdrawn under Section 90(4) unless the declarant first pays the amount determined under Section 90(2) within the prescribed time and the designated authority issues the statutory certificate. The deeming fiction of withdrawal operates only after these mandatory conditions are satisfied. In the absence of payment and issuance of the certificate, deemed withdrawal is not attracted, and the appeal must be heard on merits by the appellate authority. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99056