Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Offences under Excise Rules can be compounded before or after prosecution by applying to the Compounding Authority.</h1> An applicant can submit an application to the Compounding Authority to compound an offence under the Central Excise (Compounding of Offences) Rules, 2005, either before or after prosecution begins, using the specified form. If an offence occurs in multiple jurisdictions, the Principal Chief Commissioner or Chief Commissioner of Central Excise with jurisdiction over the location where the highest value of seized goods or evaded duty exists will serve as the competent authority. This provision was amended as per Notification 23/2014, dated August 6, 2014.
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