Definitions

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..... s or a registered person under the rules made under this Act, of a private warehouse in which excisable goods are stored; (b) "Bench" means a Bench of the Settlement Commission; 1[(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 u .....

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..... 2[Customs, Central Excise and Service Tax Settlement Commission] constituted under section 32; and (h) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission. ********************** Notes : 1. Has been substituted by Finance Act 2007 with effect from 1st day of June, 2007 2. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, "Customs and Central Exci .....

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