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of <h1>Amendments to Section 9A of Central Excise Act: New Restrictions on Compounding for Repeat Offenders and High-Value Goods.</h1> Clause 103 of the Finance (No. 2) Bill, 2009 proposes amendments to section 9A of the Central Excise Act, 1944. It modifies sub-section (2) by replacing 'such compounding amount' with 'such compounding amount and in such manner of compounding.' Additionally, a proviso is added to exclude compounding for individuals who have previously compounded certain offences, those accused of offences under both this Act and the Narcotic Drugs and Psychotropic Substances Act, 1985, those compounding offences involving goods exceeding one crore rupees, and those convicted under this Act post-December 30, 2005.
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