Compounding of offences: defines applicant, compounding authority, reporting authority and application of Central Excise Act terminology. Defines terms for the Central Excise (Compounding of Offences) Rules, 2005: 'applicant' excludes specified Central Excise officers; compounding authority means the Principal Chief Commissioner or Chief Commissioner with jurisdiction where the offence is alleged; reporting authority means the Principal Commissioner or Commissioner for the factory/place or any officer authorized by the compounding authority; 'form' is the appended form; 'section' refers to sections of the Central Excise Act, 1944; undefined words derive their meanings from the Act. A substitution by notification dated 6-8-2014 is noted.
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Compounding of offences: defines applicant, compounding authority, reporting authority and application of Central Excise Act terminology.
Defines terms for the Central Excise (Compounding of Offences) Rules, 2005: "applicant" excludes specified Central Excise officers; compounding authority means the Principal Chief Commissioner or Chief Commissioner with jurisdiction where the offence is alleged; reporting authority means the Principal Commissioner or Commissioner for the factory/place or any officer authorized by the compounding authority; "form" is the appended form; "section" refers to sections of the Central Excise Act, 1944; undefined words derive their meanings from the Act. A substitution by notification dated 6-8-2014 is noted.
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