2001 (8) TMI 777 - AT - Central Excise

Summary

Issues:
1. Request for withdrawal of appeal under Kar Vivad Samadhan Scheme.
2. Interpretation of Section 90(4) of the Finance Act regarding appeal withdrawal.
3. Consideration of the issuance of the certificate under Section 90(2) for appeal withdrawal.

Analysis:
1. The appellant initially requested the withdrawal of the appeal citing their participation in the Kar Vivad Samadhan Scheme. However, they later filed an application seeking restoration of the appeal as the full and final settlement order under the Scheme had not been issued. The Tribunal noted the sequence of events and the subsequent application for restoration.

2. The Counsel for the appellant argued that Section 90(4) of the Finance Act is applicable only when a certificate acknowledging full and final settlement is issued. They relied on a previous decision by the Chennai Bench of the Tribunal, emphasizing the importance of the designated authority issuing a certificate under the Scheme. The Tribunal analyzed the provisions of Section 90 and the necessity of the certificate for appeal withdrawal.

3. The Tribunal examined the language of Section 90, specifically focusing on sub-sections (2) and (4), to determine the requirements for appeal withdrawal under the Kar Vivad Samadhan Scheme. They disagreed with the interpretation provided by the Chennai Bench and emphasized the significance of the order and certificate issued by the designated authority for the appeal to be deemed withdrawn.

4. Additionally, the Tribunal considered the absence of a final order certificate under Section 90(2) in the case at hand. They highlighted that the appeal would only be deemed withdrawn upon the issuance of such a certificate, regardless of the interpretation of the relevant provisions. Therefore, the Tribunal concluded that the withdrawal sought by the appellant was not in line with the requirements of the Kar Vivad Samadhan Scheme, leading to the dismissal of the application for restoration.

In conclusion, the Tribunal dismissed the application for restoration of the appeal, emphasizing the procedural requirements under the Kar Vivad Samadhan Scheme, particularly regarding the issuance of the full and final settlement certificate under Section 90(2) of the Finance Act.