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TMI Blog2000 (7) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Agrawal, Member (J)]. Today the matter is posted for hearing the Stay application filed by M/s. Plant Protection Products Private Limited. For the reasons recorded below, we grant the stay and take up the appeal for disposal with the consent of both the sides. 2. Shri K.R. Natarajan, ld. Advocate, submitted that their assessments were provisional on account of valuation of the product a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner had not issued a certificate of finalisation of the dues and as such, their appeal could not have been considered deemed to have been withdrawn and he requestes that the matter be remanded to the Commissioner (Appeals) for hearing the appeal on merits. 3. Opposing the prayer Shri M. Kunhi Kannan, ld. JDR, submitted that the Commissioner (Appeals) has treated the appeal to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate to the declarant. It is apparent from this Sub-Section that the appeal shall be deemed to have been withdrawn when the authority issues the certificate regarding the proof of the payment under KVSS. As in this case the payment has not been made, the appeal cannot be deemed to have been withdrawn. Accordingly, we set aside the impugned order and remand the matter to the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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