- In this Chapter, unless the context otherwise requires,-

(a) "Bench " means a Bench of the Settlement Commission;

(b) "case " means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127-B is made:

(c) "Chairman " means the Chairman of the Settlement Commission;

(d) "Commissioner (Investigation)" means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purpose of this Chapter;

(e) "Member " means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;

(f) "Settlement Commission " means the Customs and Central Excise Settlement Commission constituted under section 32 of the Central Excise Act, 1944 (1 of 1944); and

(g) "Vice-Chairman " means a Vice-Chairman of the Settlement Commission.