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TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 declarant attaining finality; or (iii) the declarant having filed a ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, 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 section 125; (i) declaration means the declaration filed under section 125; (j) departmental appeal means the appeal filed by a central e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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; (vii) an association of persons or body of individuals, whether incorporated or not; (viii) the Government; (ix) a local authority; (x) an assessee as defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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