Compounding of offences eligibility: departmental officers are excluded from applying under compounding rules for indirect taxes. Departmental officers are ineligible to seek compounding of offences because the definition of 'applicant' in the compounding rules expressly excludes officers of Customs and Central Excise, removing them from the class entitled to compounding procedures under the indirect tax framework.
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Provisions expressly mentioned in the judgment/order text.
Compounding of offences eligibility: departmental officers are excluded from applying under compounding rules for indirect taxes.
Departmental officers are ineligible to seek compounding of offences because the definition of "applicant" in the compounding rules expressly excludes officers of Customs and Central Excise, removing them from the class entitled to compounding procedures under the indirect tax framework.
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