Definition of Central Excise rules clarifies key terms affecting settlement procedures under the Act for consistent application. Definitions for the Rules designate the Act as the Central Excise Act, 1944; define 'section' as a section of that Act; prescribe Form SC(E)-1 and Form SC(E)-2 as the forms appended to the Rules; and provide that terms not defined in the Rules shall have the meanings assigned to them in the Act, noting that Form SC(E)-2 was inserted by notification.
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Provisions expressly mentioned in the judgment/order text.
Definition of Central Excise rules clarifies key terms affecting settlement procedures under the Act for consistent application.
Definitions for the Rules designate the Act as the Central Excise Act, 1944; define 'section' as a section of that Act; prescribe Form SC(E)-1 and Form SC(E)-2 as the forms appended to the Rules; and provide that terms not defined in the Rules shall have the meanings assigned to them in the Act, noting that Form SC(E)-2 was inserted by notification.
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