TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... o makes a declaration under sub-section ( 1 ) of section 97; ( c ) designated authority means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme; ( d ) prescribed means prescribed by rules made under this Scheme; ( e ) tax dues m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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