Definitions

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..... 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 under sub-section (1) o .....

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..... 5[(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 .....

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