2001 (8) TMI 777

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....vocate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - By its letter dated 8-2-1999 Shiv Herbal Research Lab. P. Ltd. requested withdrawal of the appeal filed by it in this Tribunal. It said "we have to inform you that in the matter covered by the order under challenge, we have filed a declaration under Kar-Vivad Samadhan Scheme. H....

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....er is reproduced below - "6. On a careful consideration of these submissions as well as the detailed reading of Section 90 ibid, we are of the considered opinion that under the KVS Scheme, a declaration by the applicant is to be made to the designated authority in the prescribed form under Section 88 of the Act. After verification thereof, the designated authority is required by Section 90(1) t....

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.... sub-section (4) of the said Section will come into play only if such stage has been reached, and since such stage had not been reached since no certificate had been issued in form 3 as full payment had not been made by the declarant, therefore, it is our considered view that the appeal does not cease to exist but would continue before the Commissioner (Appeals)." 3.  It will be noted that....