Compounding of offences permits application before or after prosecution to compound central excise offences under prescribed rules. Compounding of offences is initiated by filing the prescribed form to the Compounding authority either before or after prosecution; where offences occur in multiple jurisdictions, the senior commissioner having jurisdiction over the place with the highest value of seized goods or the largest amount of duty evaded or attempted to be evaded is the competent compounding authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding of offences permits application before or after prosecution to compound central excise offences under prescribed rules.
Compounding of offences is initiated by filing the prescribed form to the Compounding authority either before or after prosecution; where offences occur in multiple jurisdictions, the senior commissioner having jurisdiction over the place with the highest value of seized goods or the largest amount of duty evaded or attempted to be evaded is the competent compounding authority.
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