Rule 2 - Definitions - Central Excise (Settlement of Cases) Rules, 2007

2. Definitions. - In these rules, unless the context otherwise requires, - (a) Act means the Central Excise Act, 1944 (1 of 1944); (b) Form SC(E)-1 1 [ or Form SC (E)-2, ] means the form appended to these rules; (c) 'section' means section of the Act ; (d) words and expressions used herein and not defined but defined in the Act , shall have the meanings respectively assigned to them in the Act . ------------- Notes:- 1. Inserted vide Not. 9/2017 - Dated 12-4-2017