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          Central Excise

          Legal Provisions - Under Central Excise Act, 1944

          Compounding of Offences under Indirect Tax Laws (OLD)

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          Compounding of offences: payment-based settlement allowed subject to prescribed manner and statutory exclusions. Compounding authorises the Chief Commissioner to compound offences on payment of a prescribed amount and in a prescribed manner, and the Central Government is empowered to make rules specifying the amount and manner of compounding; express statutory exclusions bar compounding for specified repeat compounding cases, offences overlapping with narcotics law, high-value goods cases, and persons convicted on or after the statutory cutoff.
                            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: payment-based settlement allowed subject to prescribed manner and statutory exclusions.

                                  Compounding authorises the Chief Commissioner to compound offences on payment of a prescribed amount and in a prescribed manner, and the Central Government is empowered to make rules specifying the amount and manner of compounding; express statutory exclusions bar compounding for specified repeat compounding cases, offences overlapping with narcotics law, high-value goods cases, and persons convicted on or after the statutory cutoff.


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