Compounding of offences: application must disclose offence particulars, adjudication status, and accept compounding authority's amount.

Compounding of offences requires an application stating applicant identity, jurisdictional Commissioner, particulars of the alleged Central Excise Act violations, invoices/adjudication orders, seizure dates, facts of the offence, show cause notice and adjudication details including duty confirmed, CENVAT credit adjustments, fines and penalties, and whether amounts have been paid; it must disclose prior or parallel proceedings. The applicant must declare willingness to pay the sum fixed by the compounding authority under sub rule (3) of Rule 4 of the Central Excise (Compounding of Offences) Rules, 2005 and verify the truth and completeness of the application and accompanying documents.

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