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    <title>Central Excise (Compounding of Offences) Rules, 2005</title>
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    <description>The rules permit an assessee or eligible person to apply to the compounding authority to compound specified Central Excise offences; the authority must obtain a reporting authority&#039;s report, may allow or reject applications after hearing, and, if allowed, fix a tiered compounding amount tied to offence category and valuation. The applicant must pay within the stipulated period and furnish proof; payment is generally non refundable. Immunity from prosecution may be granted for full and true disclosure and cooperation but is withdrawn for non payment, non compliance, or concealment or false evidence.</description>
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