[(c) case means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of Section 32-E is made:Provided that when any proceeding is referred back 244[* * *] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;](d)Chairman means the Chairman of the Settlement Commission;(e)Commissioner (Investigation) means an officer of the Customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter;(f)Member means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;(g)Settlement Commission means the 245[Customs, Central Excise and Service Tax Settlement Commission] constituted under Section 32; and(h)Vice-Chairman means a Vice-Chairman of the Settlement Commission.Section 32. Customs and Central Excise Settlement Commission(1)The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 246[the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.(2)The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with Customs and Central Excise matters.(3)The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws:
