https://www.taxtmi.com/caselaws?id=46545 Where an appeal is restored, the restoration relates back to the original proceedings, so the appeal is treated as pending on the relevant date for a declaration under the Kar Vivad Samadhan Scheme. On that footing, rejection of the declaration merely because the restoration order was passed later was unsustainable, and the declaration had to be examined on merits. The operative effect was that the impugned endorsement was set aside and reconsideration in accordance with law was required. en-us Thu, 06 Feb 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46545 Where an appeal is restored, the restoration relates back to the original proceedings, so the appeal is treated as pending on the relevant date for a declaration under the Kar Vivad Samadhan Scheme. On that footing, rejection of the declaration merely because the restoration order was passed later was unsustainable, and the declaration had to be examined on merits. The operative effect was that the impugned endorsement was set aside and reconsideration in accordance with law was required. Case-Laws Central Excise Thu, 06 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46545