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<h1>Legacy dispute resolution: duty linked relief with full waiver of interest and penalties to clear past indirect tax disputes.</h1> The Sabka Vishwas Scheme, 2019 provides a time bound, automated mechanism to settle legacy Central Excise and Service Tax disputes and permit voluntary disclosures. Relief is linked to the duty amount communicated or admitted and includes scaled duty reductions with full waiver of interest and penalty. Eligibility covers adjudication, appeals, investigations and quantified audit demands subject to specified exclusions. Declarations are processed by Designated Committees with automated relief calculation; successful payment and appeal withdrawal lead to issuance of a conclusive discharge certificate subject to narrow reopening for false voluntary disclosures.