Definitions in Appeals Rules clarify 'Act' and 'Form' and adopt the Act's meanings for undefined terms. The Central Excise (Appeals) Rules, 2001 define Act as the Central Excise Act, 1944, and Form as any form appended to the Rules; words used but not defined in the Rules shall bear the meanings assigned to them in the Act, thereby incorporating the Act's terminology into the Appeals Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions in Appeals Rules clarify 'Act' and 'Form' and adopt the Act's meanings for undefined terms.
The Central Excise (Appeals) Rules, 2001 define Act as the Central Excise Act, 1944, and Form as any form appended to the Rules; words used but not defined in the Rules shall bear the meanings assigned to them in the Act, thereby incorporating the Act's terminology into the Appeals Rules.
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