2000 (5) TMI 641

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....e stay application and the appeal arise from the Order-in-Appeal No. 112/98(G)-CE, dated 2-12-1999 passed by the Collector (Appeals) Hyderabad wherein he has held that the appeal before him ceases to exist because form 2B has been issued by the designated authority determining the amount payable under Section 90(1) of the Finance (No. 2) Act, 1988 read with Section 90(2) ibid and the appeal is dee....

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....der of the Tribunal. 2. Heard Shri S. Sudarsan, learned DR. 3. On consideration of the submissions I notice that the matter is covered by the Final Order No. 294/2000, dated 24-2-2000 in the case of M/s. Suvarna Cements Ltd. In that case also the Collector (Appeals) held that in issue of form 2B under the KVS Scheme, the appeal automatically gets withdrawn. That order has been set asid....

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....esignated authority to issue certificate in form 3 to the effect that full and final settlement of these tax arrears under this Scheme have been effected. Section 90(4) provides that when such certificate has been passed under sub-section (2) ibid, then alone and with effect from the date of passing that certificate or order, an appeal pending shall be deemed to have been withdrawn. In this case, ....