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<h1>Key Definitions Explained in Central Excise (Compounding of Offences) Rules, 2005: Act, Applicant, Compounding Authority, and More.</h1> In the Central Excise (Compounding of Offences) Rules, 2005, key definitions are provided for terms used within the rules. 'Act' refers to the Central Excise Act, 1944. An 'applicant' is any assessee or person, excluding Central Excise officers. The 'compounding authority' is the Principal Chief Commissioner or Chief Commissioner of Central Excise with jurisdiction over the location of the alleged offence. 'Form' pertains to the form appended to these rules. The 'reporting authority' is the Principal Commissioner or Commissioner of Central Excise or an authorized officer with jurisdiction over the location of the alleged offence. Undefined terms take their meanings from the Act.