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of <h1>Compounding Authority Can Reject Tax Offence Applications if Incomplete; Personal Hearing Required per Section 137(3) & Rule 6.</h1> Applications for compounding offences under indirect tax laws, specifically central excise, can be rejected by the compounding authority. However, rejection must be preceded by a personal hearing for the applicant and the reasons for rejection must be clearly stated. The Supreme Court's decision in U.O.I. vs. Anil Chanana emphasizes that compounding is based on the principle of disclosure. Applications with contradictions, inconsistencies, or incomplete information cannot be entertained. This principle, as outlined in Section 137(3) and Rule 6 of the Customs (Compounding of Offences) Rules, 2005, must be adhered to during the compounding process.
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