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<h1>Finance Bill 2009: Amendments to Excise Act, Compounding Offences, Special Audits, and Retrospective Court Powers</h1> The Finance (No. 2) Bill, 2009 proposes several amendments to the Central Excise Act. Clause 103 modifies section 9A to specify the manner of compounding offences and exceptions. Clauses 104 and 105 amend sections 14A and 14AA to allow the Chief Commissioner to appoint chartered or cost accountants for special audits. Clause 106 redefines 'Authority' in section 23A. Clauses 107 and 108 retrospectively empower High Courts to condone delays in appeals and applications. Clause 109 authorizes the Central Government to create compounding rules. Clause 110 retrospectively validates excise duty notifications. Clause 111 updates the Excise Tariff Act, adjusting classifications and duty rates.