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Section 2

[31. Definitions . — In this Chapter, unless the context otherwise requires.—

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2 [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;