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    <title>Removal of doubts.</title>
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    <description>The Sabka Vishwas one-time Scheme permits eligible persons to declare and pay past Central Excise and Service Tax dues in accordance with the Scheme and, subject to its terms, provides immunity from penalty, interest and related proceedings under the Central Excise Act, 1944 and Chapter V of the Finance Act, 1944; Clause 130 clarifies that benefits apply only to the specific matter and time period declared, except as expressly provided in section 123(1).</description>
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