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of <h1>Settlement of Cases: Clarifying Legal Definitions and Roles in Central Excise Act for Effective Tax Administration and Investigation</h1> This section defines key terms for the Settlement of Cases chapter in the Central Excise Act, 1944. It provides comprehensive definitions for terms like 'assessee', 'case', 'Settlement Commission', and 'Commissioner (Investigation)'. The definitions establish the scope and applicability of legal proceedings related to excise duty assessment, settlement processes, and the roles of various authorities involved in tax-related investigations and adjudication.
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