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Definitions.

..... ed means the amount declared by the declarant under section 124; (b) amount estimated means the amount estimated 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 .....

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..... ce 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 person who is eligible to make a declaration and files such de .....

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..... ermination under any of the indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment; (p) order in appeal means an order passed by an appellate forum with respect to an appeal filed before it; (q) person includes- (i) an individual; (ii) a Hindu undivided family; (iii) a company; (iv) a society; (v) a limited liability partnership; (vi) a firm; (vi .....

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..... in any indirect tax enactment, the meaning which is more congruent with the provisions of this Scheme shall be adopted. Clauses 119 to 134 of Chapter V of the Bill seeks to provide for Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The Scheme is a one time measure for liquidation of past disputes of Central Excise and Service Tax as well as to ensure disclosure of unpaid taxes by a person .....

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