Compounding amount rules set caps and minima for specified excise offences, linking charges to duty evasion and CENVAT credit. Fixation of the compounding amount prescribes a table matching seven offence categories to either fixed base sums (with doubling for repeat offences) or percentage-based caps of duty evasion or CENVAT credit wrongly taken, each subject to specified minimum percentages. If the same goods give rise to offences in multiple categories with the same underlying evasion or credit amount, the compounding amount shall be the highest amount prescribed for the applicable offences.
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Provisions expressly mentioned in the judgment/order text.
Compounding amount rules set caps and minima for specified excise offences, linking charges to duty evasion and CENVAT credit.
Fixation of the compounding amount prescribes a table matching seven offence categories to either fixed base sums (with doubling for repeat offences) or percentage-based caps of duty evasion or CENVAT credit wrongly taken, each subject to specified minimum percentages. If the same goods give rise to offences in multiple categories with the same underlying evasion or credit amount, the compounding amount shall be the highest amount prescribed for the applicable offences.
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