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Declaration under Scheme.

..... except the following, namely:- (a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019; (b) who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration; (c) who have been issued a show cause notice, under indirect tax enac .....

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..... to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944; (1 of 1944.) (2) A declaration under sub-section (1) shall be made in such electronic form as may be prescribed. 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 Exci .....

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