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....turer of excisable goods or a registered person under the rules made under this Act, of a private warehouse in which excisable goods are stored; (b) "Bench" means a Bench of the Settlement Commission; ^1[(c) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on wh....

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.... of the Settlement Commission and includes the Chairman and the Vice-Chairman; ^5[(fa) "pending application" means an application filed under section 32E before the 1st day of April, 2025 and fulfils the following conditions, namely:- (i) it has been allowed under sub-section (1) of section 32F; and (ii) no order under sub-section (5) of section 32F was issued on or befo....