https://www.taxtmi.com/caselaws?id=118967 Deeming withdrawal under the Kar Vivad Samadhan Scheme cannot be assumed without examining the Scheme certificate and compliance with the payment requirement. The Tribunal held that the appellate authority misconstrued Section 90(1) and the deeming effect under Section 90(4) of the Finance Act, 1998 by treating the appeal as already withdrawn without considering the final acceptance certificate. If the determined amount is not deposited, the declaration abates and the party must proceed with the appeal in accordance with law. The order was set aside and the matter remanded for fresh consideration after allowing production of the final certificate. en-us Tue, 13 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 11:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118967 Deeming withdrawal under the Kar Vivad Samadhan Scheme cannot be assumed without examining the Scheme certificate and compliance with the payment requirement. The Tribunal held that the appellate authority misconstrued Section 90(1) and the deeming effect under Section 90(4) of the Finance Act, 1998 by treating the appeal as already withdrawn without considering the final acceptance certificate. If the determined amount is not deposited, the declaration abates and the party must proceed with the appeal in accordance with law. The order was set aside and the matter remanded for fresh consideration after allowing production of the final certificate. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118967