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    <title>Amendment in Central Excise (Compounding of Offences) Rules, 2005</title>
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    <description>The amendment makes payment of duty, penalty and interest a mandatory prerequisite to allow compounding applications and adds a form field to capture payment details. It replaces the compounding-amount rule with a Table prescribing lump-sum and percentage-based compounding amounts for various offences under section 9(1), and provides that where multiple offence categories arise in respect of the same goods with identical duty evasion or CENVAT amounts, the higher prescribed compounding amount applies.</description>
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      <description>The amendment makes payment of duty, penalty and interest a mandatory prerequisite to allow compounding applications and adds a form field to capture payment details. It replaces the compounding-amount rule with a Table prescribing lump-sum and percentage-based compounding amounts for various offences under section 9(1), and provides that where multiple offence categories arise in respect of the same goods with identical duty evasion or CENVAT amounts, the higher prescribed compounding amount applies.</description>
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