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Section 31 - Definitions - Settlement of Cases - Central Excise Act, 1944
Central Excise Act, 1944
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; 1 (c) "case" means any proceeding un ....... - .......