https://www.taxtmi.com/caselaws?id=306714 Settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of a discharge certificate triggered the statutory deeming fiction in section 127(6) of Chapter V of the Finance (No.2) Act, 2019. As the Commissionerate confirmed that the matter had been included in the settled cases list, the pending appeal before the Tribunal was treated as withdrawn, and no further merits adjudication was required. en-us Wed, 10 Mar 2021 00:00:00 +0530 Mon, 20 Feb 2023 20:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306714 Settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of a discharge certificate triggered the statutory deeming fiction in section 127(6) of Chapter V of the Finance (No.2) Act, 2019. As the Commissionerate confirmed that the matter had been included in the settled cases list, the pending appeal before the Tribunal was treated as withdrawn, and no further merits adjudication was required. Case-Laws Central Excise Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306714