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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Compounding of excise offences clarified: manner, non-compoundable categories and enabling rulemaking set out.</h1> Amendments provide for the manner of compounding excise offences and limit non-compoundable offences, empower rulemaking on compounding, authorise the Chief Commissioner to nominate chartered or cost accountants for special audits with an Explanation defining 'chartered accountant,' revise the definition of 'Authority,' amend procedural provisions retrospectively to permit condonation of delay in filing appeals and related applications, validate prior notifications concerning exercise of duty-notification powers, and modify the Excise Tariff First Schedule including classification of certain processes as manufacture and adjustment of a tariff entry.

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