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    <title>2020 (10) TMI 957 - CESTAT HYDERABAD</title>
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    <description>Filing an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of a discharge certificate triggers the statutory consequence under section 127(6) of the Finance Act (No. 2), 2019 that the related departmental appeals are treated as withdrawn. The Tribunal gave effect to this deeming provision and disposed of the matters accordingly, recording that the appeals stood dismissed as withdrawn once the assessees had obtained discharge certificates under the Scheme.</description>
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      <description>Filing an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of a discharge certificate triggers the statutory consequence under section 127(6) of the Finance Act (No. 2), 2019 that the related departmental appeals are treated as withdrawn. The Tribunal gave effect to this deeming provision and disposed of the matters accordingly, recording that the appeals stood dismissed as withdrawn once the assessees had obtained discharge certificates under the Scheme.</description>
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