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          Central Excise

          Summary of the Legal Provisions at a Glance

          Compounding of Offences under Indirect Tax Laws (OLD)

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          Compounding of offences enables settlement of certain customs, central excise and service tax breaches by payment under prescribed rules. Compounding of Offences allows settlement of specified customs, central excise and service tax contraventions through payment of a compounding amount under statutory provisions and implementing rules, with eligibility, procedural conditions and enumerated exclusions clarified by circulars and amendments.
                            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.

                                  Compounding of offences enables settlement of certain customs, central excise and service tax breaches by payment under prescribed rules.

                                  Compounding of Offences allows settlement of specified customs, central excise and service tax contraventions through payment of a compounding amount under statutory provisions and implementing rules, with eligibility, procedural conditions and enumerated exclusions clarified by circulars and amendments.


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