2000 (2) TMI 405 - AT - Central Excise

Summary

Issues:
Interpretation of when an appeal ceases to exist under the Kar Vivad Samadan Scheme, 1998.

Analysis:
The case involved a stay application against an order passed by the Commissioner of Customs and Central Excise (Appeals) requiring the appellants to pre-deposit a specific amount under the Kar Vivad Samadan Scheme, 1998. The main issue revolved around determining when an appeal before the appellate authority ceases to exist or is deemed to be withdrawn under the said Scheme.

The Commissioner (Appeals) held that once the designated authority passed an order determining the payable amount under the Scheme, the appeal would cease to exist. However, the appellant's consultant argued that for the appeal to be deemed withdrawn, the designated authority must issue a final certificate in form 3 after full payment, which had not occurred in this case due to partial payment.

Upon detailed analysis of the legal provisions, the Tribunal concluded that under the Kar Vivad Samadan Scheme, the appeal would only be deemed withdrawn upon issuance of the final certificate in form 3 after full payment. Since this stage had not been reached in the present case, the appeal did not cease to exist and should continue before the Commissioner (Appeals).

Consequently, the Tribunal set aside the impugned order, restored the appeal before the Commissioner (Appeals) to its original position, and directed the Commissioner to consider the appeal on its merits as per the law. The appeal was allowed by way of remand, and the stay application was disposed of accordingly in light of the remand decision.