9911796707
TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... ears 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 declarant attaining finality; or (iii) the declarant having filed a return under the indirect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 section 124; (i) declaration means the declaration filed under section 124; (j) departmental appeal means the appeal filed by a central excise officer authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (vii) an association of persons or body of individuals, whether incorporated or not; (viii)the Government; (ix) a local authority; (x) an assessee as defined in rule 2 of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovide 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 eligible to make a declaration. The Scheme shall be enforced by the Central Government from a date to be notified. It provides that eligible persons shall declare the tax dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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