Definitions: scope of Commission procedures clarifies authorised representatives and settlement application process under central excise and customs law. Regulation 2 defines terms for the Customs and Central Excise Settlement Commission Procedure, 1999: 'applicant' as a person making a settlement application; 'settlement application' as the application under the settlement provisions; 'authorised representative' for applicants and the Commissioner, including those entitled before excise and customs authorities or authorised in writing; 'Commission' to include benches exercising its powers; 'Secretary' to include an Administrative Officer; and unspecified terms retain meanings from the Central Excise Act and the Customs Act.
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Definitions: scope of Commission procedures clarifies authorised representatives and settlement application process under central excise and customs law.
Regulation 2 defines terms for the Customs and Central Excise Settlement Commission Procedure, 1999: "applicant" as a person making a settlement application; "settlement application" as the application under the settlement provisions; "authorised representative" for applicants and the Commissioner, including those entitled before excise and customs authorities or authorised in writing; "Commission" to include benches exercising its powers; "Secretary" to include an Administrative Officer; and unspecified terms retain meanings from the Central Excise Act and the Customs Act.
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