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SECTION 31. Definitions. - In this Chapter, unless the context otherwise requires, - (a) "assessee" means any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods 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; [(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 32E is made : Provided that when any proceeding is referred back in any appeal or revision, as the case may be, 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; 1[‘(ea) “Interim Board” means the Interim Board for Settlement constituted under section 31A;’;] (f) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman; 1[‘(fa) “pending application” means an application filed under section 32E before the 1st day of April, 2025 and fulfils the following conditions, namely:— (i) it has been allowed under sub-section (1) of section 32F; and (ii) no order under sub-section (5) of section 32F was issued on or before the 31st day of March, 2025 with respect to such application;’.] (g) "Settlement Commission" means the 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. Inserted by the Finance Bill 2025 dated 01.02.2025
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