https://www.taxtmi.com/circulars?id=21 The Rules establish a compounding regime classifying offences as technical (eligible for repeat compounding) and substantive or non-technical (compounding permitted only once), specify categories excluded from compounding including persons linked to serious statutes and smuggling of sensitive/prohibited items, exclude departmental officers, vest verification and discretionary power in the Chief Commissioner, permit compounding before or after complaint subject to court-affidavit procedures for pending prosecutions, require disposal within six months, publicity, and reporting to the Board. en-us Fri, 30 Dec 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=21 The Rules establish a compounding regime classifying offences as technical (eligible for repeat compounding) and substantive or non-technical (compounding permitted only once), specify categories excluded from compounding including persons linked to serious statutes and smuggling of sensitive/prohibited items, exclude departmental officers, vest verification and discretionary power in the Chief Commissioner, permit compounding before or after complaint subject to court-affidavit procedures for pending prosecutions, require disposal within six months, publicity, and reporting to the Board. Circulars Central Excise Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=21