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....d for exercising the powers under the Act under rule 3 of the Service Tax Rules, 1994; (c) "compounding authority" means the Chief Commissioner of Central Excise, having jurisdiction over the place where the offence under the Act, have been or alleged to have been committed; (d) "Excise Act" means the Central Excise Act, 1944 (1 of 1944); (e) "form" means the form appended to these rules; (f) ....