Regulation 2 - Definitions - Customs and Central Excise Settlement Commission Procedure, 1999

2. Definitions. - Unless the context otherwise requires:- (i) "Central Excise Act" means the central Excise Act, 1944(1 0f 1944); (ii) "Customs Act" means the Customs Act, 1962 (52 of1962); (iii) "applicant " means a person who makes an application to the Commission under sub-section(1) of section 32 E of central Excise Act or under sub-section (1) of section 127B of the Custom Act to have a case relating to him settled; (iv) "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 him before any Central Excise and Customs authority or under section 35Q of the Central Excise Act or section 146A of the Customs Act. (b) in relation to 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 Customs to appear, plead and act for the Commissioner in any proceeding before the Commission. (v) "Commission" means the customs and central Excise Settlement Commission instituted under section 32 of Central Excise Act and includes, where the context so requires , any bench exercising or discharging the powers or functions of the Commission. (vi) "Secretary" means the secretary of the Commission and includes an Administrative Officer. (vii) "settlement application" means an application made by a person to the Commission under sub-section (1) of section 32E of central excise or under sub-section (1) of section 127B of the Custom Act, as the case may be, to have a case relating to him settled. (viii) all other words and expressions used herein and not defined but defined in the Central Excise Act and the Custom Act, shall have the same meaning respectively assigned to them in the said Acts.