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....tion of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made: Provided that when any proceeding is referred back ^4[****] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be d....

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....n allowed under section 127C; and (ii) no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application;] (f) "Settlement Commission" means the ^3[Customs, Central Excise and Service Tax Settlement  Commission] constituted under Section 32 of the Central Excise Act, 1944 (1 of 1944); and (g) "Vi....

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....preferred after the expiry of the period specified for the filing of such appeal or application of. revision under this Act and which has not been admitted, such appeal or revision shall be deemed to be a proceeding pending within the meaning of this clause;" 3.  Substituted vide Section 83 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, ....