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<h1>Non-cognizable classification of central excise offences; significant evasion treated as cognizable and non bailable, compounding permitted.</h1> Section 9A designates most Central Excise offences as non-cognizable while making severe evasion offences cognizable and non-bailable. It authorizes the Chief Commissioner of Central Excise to compound offences on payment of a prescribed amount and in a prescribed manner, and subjects compounding to exclusions including prior compounding for specified offences, offences overlapping with narcotics law, prior compounding above a value threshold, and convictions after the stated date.
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