Amendment status not verified — confirm the current text below against the official source.
In this Chapter, unless the context otherwise requires,-- (a) "Bench" means a Bench of the Settlement Commission; [(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made: Provided that when any proceeding is referred back [x x x] 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;] (c) "Chairman" means of the Chairman of the Settlement Commission; (d) "Commissioner (Investigation)" means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purpose of this Chapter; (e) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman; (f) "Settlement Commission" means the [Customs, Central Excise and Service Tax Settlement Commission] constituted under section 32 of the Central Excise Act, 1944 (1 of 1944); and (g) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission.] Chapter XIVA (containing sections 127A to 127N) ins. by Act 21 of 1998, sec. 102 (w.e.f.01/08/1998). Subs. by Act 22 of 2007, sec. 100, for clause (b) (w.e.f. 01/06/2007). The words "in any appeal or revision as the case may be," omitted by Act 20 of 2015. Subs. by Act 25 of 2014, sec. 83, for "Customs and Central Excise Settlement Commission" (w.e.f.06/08/2014).