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of <h1>New Rules for Compounding Excise Offences Under Central Excise Act: Key Procedures and Immunity Provisions Explained</h1> The Central Excise (Compounding of Offences) Rules, 2005, established by the Central Government under the Central Excise Act, 1944, detail procedures for compounding offences related to excise duties. These rules define key terms, outline the application process for compounding offences, and specify the roles of compounding and reporting authorities. The compounding authority can grant immunity from prosecution if the applicant cooperates and discloses all facts. Offences are compounded based on specified amounts, with immunity subject to withdrawal if conditions are not met. The rules include a form for applying for compounding offences, requiring detailed information from the applicant.
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