https://www.taxtmi.com/caselaws?id=100405 Deemed withdrawal under the Kar Vivad Samadhan Scheme operated from the passing of the order under Section 90(2) of the Finance Act, 1998, not from the later stage of certificate issuance. Because no statutory order and certificate had been issued, the earlier appeal withdrawal was not ineffective or provisional in a way that allowed restoration. The Tribunal therefore rejected the restoration request and the appeal remained withdrawn. en-us Wed, 29 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100405 Deemed withdrawal under the Kar Vivad Samadhan Scheme operated from the passing of the order under Section 90(2) of the Finance Act, 1998, not from the later stage of certificate issuance. Because no statutory order and certificate had been issued, the earlier appeal withdrawal was not ineffective or provisional in a way that allowed restoration. The Tribunal therefore rejected the restoration request and the appeal remained withdrawn. Case-Laws Central Excise Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100405