TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... timated by the designated committee under section 126; (c) amount in arrears means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, Excise and Service Tax Appellate Tribunal or the Commissioner (Appeals); (g) audit means any scrutiny, verification and checks carried out under the indirect tax enactment, other than an enquiry or investigation, and will commence when a written intimation from the central excise officer regarding conducting of audit is received; (h) declarant means a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) requiring the production of accounts, documents or other evidence; (iv) recording of statements; (n) indirect tax enactment means the enactments specified in section 121; (o) order means an order of determination under any of the indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantified , with its cognate expression, means a written communication of the amount of duty payable under the indirect tax enactment; (s) statement means the statement issued by the designated committee under section 126; (t) tax relief means the amount of relief granted under section 123; (u) all other words and expressions used in this Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the provisions of the Scheme. It further provides for certain immunities including penalty, interest or any other proceedings under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1944 to those persons who pay the declared tax dues. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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