TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... the designated committee under section 127; (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 order in appeal relating to the decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (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 declaration under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t means the enactments specified in section 122; (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; (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 indivi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief granted under section 124; (u) all other words and expressions used in this Scheme, but not defined, shall have the same meaning as assigned to them in the indirect tax enactment and in case of any conflict between two or more such meanings in any indirect tax enactment, the meaning which is more congruent with the provisions of this Scheme shall be adopted. - - statute, stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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