https://www.taxtmi.com/caselaws?id=393309 Filing of a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 evidences full and final settlement of legacy central excise dues under the scheme. Once the SVLDRS-4 certificate is issued by the competent authority, the pending appeal before CESTAT ceases to survive and is treated as withdrawn. The operative effect is that the dispute is concluded under the settlement framework rather than pursued on merits. en-us Thu, 13 Feb 2020 00:00:00 +0530 Thu, 12 Mar 2020 10:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393309 Filing of a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 evidences full and final settlement of legacy central excise dues under the scheme. Once the SVLDRS-4 certificate is issued by the competent authority, the pending appeal before CESTAT ceases to survive and is treated as withdrawn. The operative effect is that the dispute is concluded under the settlement framework rather than pursued on merits. Case-Laws Central Excise Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393309