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TMI Blog2001 (8) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, 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. Hence the appeal may be treated as withdraw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration 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) to grant a certificate setting forth the particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 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 sub-section (2) refers to an order by the designated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective of which interpretation is correct, it is not in doubt that after a final order certificate under sub-section (2) of Section 90 had not been issued to the appellant before us. The appeal would be deemed to have been filed only upon issue of that certificate. In such a situation even a formal request for withdrawal would not be acceptable. Therefore, assuming the interpretation given by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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