Section 2 in The Customs And Central Excise Settlement Commission Procedure, 2007
2. Definitions.
- Unless the context otherwise requires;(a)"applicant" means a person who makes an application to the Commission under sub-section (1) of Section 32-E of the Central Excise Act or under sub-section (1) of Section 127-B of the Customs Act;(b)"authorised" representative" means(a)in relation to an applicant, except where such applicant is required by, the Commission to attend in person, a person who would be entitled to represent himself before any Central Excise and Customs Authority or under Section 35-Q of the Central Excise Act or Section 146-a of the Customs Act.(b)in relation to a Commissioner, a person(i)authorized in writing by the Commissioner or the Chief Commissioner, or(ii)appointed by the Central Government authorized representative or authorized by the Central Board of Excise and Customs to appear; plead and act for the Commissioner in any proceeding before the Commission;(c)"Central Excise Act" means the Central Excise Act, 1944 (1 of 1944);(d)"Commission" means the Customs and Central Excise Settlement Commission instituted under Section 32 of the Central Excise Act, and includes any Bench exercising or discharging the powers or functions of the Commission;(e)"Customs Act" means the Customs Act, 1962 (52 of 1962);(fl "Secretary" means the Secretary of the Commission and includes an Administrative Officer;(g)"settlement application" means an application made by a person to the Commission under sub-section (1) of Section 32-E of the Central Excise or under sub-section (1) of Section 127-B of the Customs Act, as the case may be, to have a case relating to him settled;(h)all other words and expressions used herein and not defined but defined in the Central Excise Act and the Customs Act, shall have the same meaning respectively assigned to them in the said Acts.
