Immunity from prosecution: compounding authority may grant conditional immunity where applicant cooperates and fully discloses facts. The compounding authority may, if satisfied that an applicant has cooperated in proceedings and made full and true disclosure of facts, grant the applicant immunity from prosecution for offences under the Central Excise Act in respect of the case covered by the compounding application, subject to conditions the authority may impose.
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.
Immunity from prosecution: compounding authority may grant conditional immunity where applicant cooperates and fully discloses facts.
The compounding authority may, if satisfied that an applicant has cooperated in proceedings and made full and true disclosure of facts, grant the applicant immunity from prosecution for offences under the Central Excise Act in respect of the case covered by the compounding application, subject to conditions the authority may impose.
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