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of <h1>Section 9A of Central Excise Act Amended: Chief Commissioner Can Compound Offences Before or After Prosecution with Payment.</h1> Section 9A of the Central Excise Act, 1944, is amended by re-numbering it as sub-section (1) and adding a new sub-section (2). This new provision allows the Chief Commissioner of Central Excise to compound any offence under this Chapter, either before or after prosecution begins. The compounding is contingent upon the accused paying a prescribed amount to the Central Government.
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