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    <title>2023 (2) TMI 1344 - CESTAT BANGALORE</title>
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    <description>Acceptance of settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issuance of a Form-4 discharge certificate concluded the legacy dispute, so the Tribunal treated the pending appeal as withdrawn and disposed of it accordingly. The operative effect was that once the Designated Committee had accepted the declaration and issued the discharge certificate, no further adjudication on the appeal was required, and the appeal stood dismissed as deemed withdrawn.</description>
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