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2021 (4) TMI 1342 - CESTAT MUMBAIMaintainability of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 opted on the issue - HELD THAT:- The appellant has opted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and to that effect, has also obtained the SVLDRS-4 Certificate. Since the issue has already been settled under the said scheme, the appeal is accordingly dismissed as deemed withdrawal. Appeal dismissed.
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