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    <title>Appellate authority not to proceed in certain cases.</title>
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    <description>No appellate authority may decide any issue relating to tax arrears specified in the declaration where the designated authority has made an order under section 96 of the Service Tax Dispute Resolution Scheme, 2008, thereby barring appellate consideration of those declared arrears.</description>
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      <description>No appellate authority may decide any issue relating to tax arrears specified in the declaration where the designated authority has made an order under section 96 of the Service Tax Dispute Resolution Scheme, 2008, thereby barring appellate consideration of those declared arrears.</description>
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