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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Immunity under Central Excise Rules can be revoked for non-payment or false evidence, leading to prosecution.</h1> Immunity from prosecution granted under the Central Excise (Compounding of Offences) Rules, 2005, can be withdrawn if an individual fails to pay the specified amount in the compounding order or does not comply with conditions attached to the immunity. Additionally, the compounding authority may withdraw immunity if it is discovered that the individual concealed material facts or provided false evidence during proceedings. In such cases, the individual may be prosecuted for the original offence or any related offences, and the Central Excise Act, 1944, will apply as if immunity was never granted.
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