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    <title>2021 (4) TMI 1342 - CESTAT MUMBAI</title>
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    <description>The appellant opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and obtained the SVLDRS-4 certificate. As the dispute had been settled under the scheme, the CESTAT treated the appeal as withdrawn and dismissed it accordingly. The operative effect is that the legacy excise dispute stood resolved under the statutory settlement framework, leaving no further appellate issue for adjudication.</description>
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      <description>The appellant opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and obtained the SVLDRS-4 certificate. As the dispute had been settled under the scheme, the CESTAT treated the appeal as withdrawn and dismissed it accordingly. The operative effect is that the legacy excise dispute stood resolved under the statutory settlement framework, leaving no further appellate issue for adjudication.</description>
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