India's Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 04/2019 Central Excise-NT and Notification No. 05/2019 Central Excise-NT of 21 August 2019, which provide for the implementation of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The scheme was included as part of the Finance (No. 2) Act 2019 and is meant to expedite the liquidation of past dis…