2000 (2) TMI 405

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.... with respect to appeal No. 284/99(H-III)-CE filed by the applicants before him. In view of the said order impugned, to get this appeal heard, the applicants are required to pre-deposit a sum of Rs 21,60,330.84 being the total duty and penalty involved since they had already paid Rs 3 lakhs earlier. 2. Briefly the issue concerns, the question of when under the Kar Vivad Samadan Scheme, 1998 as was contained in Section 90 of the Finance (2) Act, 1998, does an appeal before the appellate authority cease to exist and/or deemed to be withdrawn? The Commissioner (Appeals) in this order impugned has held a view that as soon as the designated authority under the said Scheme passed an order in form 2B determining the amount payable by the a....

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....ion and submits that while the designated authority had issued the certificate in form 2 identifying and fixing the amount to be paid and while the sum to the extent of Rs 3 lakhs was paid, but because the present appellant could not pay the full amount therein, the designated authority did not issue any certificate under form 3 under Section 90(2). The net effect of this position is that the matter was not resolved and finalised under the KVS Scheme at all. That being so and there being no certificate of the designated authority in form 3 issued at all, therefore, the provisions of Sub-Section (4) to Section 90 ibid would not come into operation at all. Hence the appeal before the Commissioner (Appeals) would not cease to exist and shall n....