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TMI Blog2000 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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90 of the Finance (2) Act, 1998, does an appeal before the appellate authority cease to exist and/or deemed to be withdrawn?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 applicants in terms of Section 90(1) of the said Finance Act, then with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Hence the appeal before the Commissioner (Appeals) would not cease to exist and shall not be deemed to have been withdrawn. Hence the learned Consultant submits that the order impugned is erroneous and has not understood the correct position in law as explained above. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). 7. In view of these analysis, we set aside the order impugned and restore the appeal No. 284/99(H-III) CE before the Commissioner (Appeals) to its original number and position and direct the learned Commissioner (Appeals) to consider the same on merits as per law. Ordered accordingly. The appeal is allowed by way of remand in the above terms. 8. In view of the matter being remanded, the stay application is also disposed of accordingly. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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