Definitions.

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....nated committee under section 127; (c) "amount in arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) an order in appeal relating to the declarant atta....

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....); (g) "audit" means any scrutiny, verification and checks carried out under the indirect tax enactment, other than an enquiry or investigation, and will commence when a written intimation from the central excise officer regarding conducting of audit is received; (h) "declarant" means a person who is eligible to make a declaration and files such declaration under section 125; ....

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....he enactments specified in section 122; (o) "order" means an order of determination under any of the indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment; (p) "order in appeal" means an order passed by an appellate forum with respect to an appeal filed before it; (q) "person" includes- (i) an individual; ....