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of <h1>Compounding Offences Under Central Excise Act: Key Exclusions and Provisions Explained in Section 9A Sub-section (2)</h1> Sub-section (2) of Section 9A of the Central Excise Act, 1944 allows the Chief Commissioner of Central Excise to compound offences before or after prosecution by accepting a prescribed compounding amount from the accused. However, this provision excludes individuals who have previously compounded certain offences, those accused of offences also under the Narcotic Drugs and Psychotropic Substances Act, 1985, those involved in offences with goods valued over one crore rupees, and those convicted under the Act after December 30, 2005. Additionally, Section 37(2)(id) empowers the Central Government to establish rules for compounding amounts and procedures.
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