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<h1>Central Excise Offences Compounding Rules 2005 Established Under Central Excise Act 1944 Effective December 30, 2005</h1> The Central Excise (Compounding of Offences) Rules, 2005, were established by the Central Government under the authority granted by the Central Excise Act, 1944. These rules are designated to address the compounding of offences related to central excise matters. They are officially titled as such and became effective upon their publication in the Official Gazette, as per the notification dated December 30, 2005.