[Chapter V

SETTLEMENT OF CASES

Section 31. Definitions

In this Chapter, unless the context otherwise requires.

(a) assessee means any person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer 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;