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....Excise Act or under sub-section (1) of section 127B of the Customs Act; (b) "authorised representative" means; (a) in relation to an applicant, except where such applicant is required by the Commission to attend in person, a person who would be entitled to represent himself before any Central Excise and Customs Authority or under section 35Q of the Central Excise Act or section 146A of the C....

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....or discharging the powers or functions of the Commission; (e) "Customs Act" means the Customs Act, 1962 (52 of 1962); (f) "Secretary" means the Secretary of the Commission and includes an Administrative Officer; (g) "settlement application" - means an application made by a person to the Commission under sub-section (1) of section 32E of Central Excise or under sub-section (1) of section 1....