Legacy dispute resolution scheme provides immunity from penalties and proceedings when declarants disclose and pay assessed indirect tax dues. The Scheme provides a one time legacy dispute resolution allowing eligible persons to declare past central excise and service tax dues, have a designated committee determine the amount payable, receive a statement and potentially a discharge certificate, and obtain specified reliefs including immunity from penalty, interest and certain proceedings, while distinguishing routine audit from enquiry or investigation and prescribing defined terms to govern eligibility and calculations.