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....n arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) an order in appeal relating to the declarant attaining finality; or (iii) the declarant having filed a return under th....

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....ctment, other than an enquiry or investigation, and will commence when a written intimation from the central excise officer regarding conducting of audit is received; (h) "declarant" means a person who is eligible to make a declaration and files such declaration under section 124; (i) "declaration" means the declaration filed under section 124; (j) "departmental appeal" means the appeal file....

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....such indirect tax enactment; (p) "order in appeal" means an order passed by an appellate forum with respect to an appeal filed before it; (q) "person" includes- (i) an individual; (ii) a Hindu undivided family; (iii) a company; (iv) a society; (v) a limited liability partnership; (vi) a firm; (vii) an association of persons or body of individuals, whether incorporated or not; ....

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....uent with the provisions of this Scheme shall be adopted. - Clauses 119 to 134 of Chapter V of the Bill seeks to provide for Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The Scheme is a one time measure for liquidation of past disputes of Central Excise and Service Tax as well as to ensure disclosure of unpaid taxes by a person eligible to make a declaration. The Scheme shall be enfo....