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of <h1>Definitions in Section 36 of Central Excise Act Clarify Appeal Procedures and Key Terms Like 'Appointed Day' and 'High Court'</h1> Section 36 of the Central Excise Act, 1944, provides definitions relevant to appeals within the context of the Act. It defines the 'appointed day' as the date when specific amendments from the Finance (No. 2) Act, 1980, come into effect. The term 'High Court' is defined according to jurisdiction, including state-specific High Courts and specific arrangements for Union territories, such as the High Court at Bombay for certain territories. 'President' refers to the President of the Appellate Tribunal. These definitions are crucial for understanding the procedural aspects of appeals under the Act.
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