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of <h1>Section 9A: Certain Excise Offences Non-Cognizable; Exceptions for High-Value Goods. Compounding Limited by Prior Offences and Convictions.</h1> Section 9A of the Central Excise Act, 1944, establishes that certain offences under Section 9 are non-cognizable, except those involving excisable goods with duties exceeding fifty lakh rupees, which are cognizable and non-bailable. Offences may be compounded by the Principal Chief Commissioner or Chief Commissioner of Central Excise upon payment of a prescribed amount. However, compounding is not applicable to individuals who have previously compounded certain offences, those involved in offences under the Narcotic Drugs and Psychotropic Substances Act, those with offences involving goods over one crore rupees, or those convicted after December 30, 2005.
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