TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ed in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or clause (b) of section 23A of the Central Excise Act, 1944 (l of 1944) (hereinafter referred to as the Central Excise Act) or clause (A) of section 96A in, Chapter VA of the Finance Act, 1994 (32 of 1994) (Chapters V and VA of the said Act referred to herein as the Service Tax Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Provisions, as the case may be ; (ii) in relation to a 2 [Principal Commissioner or Commissioner, as the case may be], means a person - (A) authorized in writing by the 2 [Principal Commissioner or Commissioner] to act as an authorized representative; or (B) appointed by the Central Government as authorized representative or authorized by the Central Board of Excise and Customs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Commissioner or Commissioner, as the case may be] designated by the Chairman of the Central Board of Excise and Customs in respect of the application ; (h) Member means a Member of the Authority and includes the Chairperson; (i) petition means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application; (j) Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) may be so designated by the Authority.] (l) words and expressions used and not defined herein but defined in the Customs Act or the Central Excise Act or the Service Tax Provisions, as the case may be, shall have the meanings respectively assigned to them in that enactment. ************** Notes: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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