Central Excise (Compounding of Offences) Rules, 2005

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....Gazette. 2. Definitions.- In these rules , unless the context otherwise requires, (a) "Act" means the Central Excise Act, 1944 (1 of 1944); (b) "applicant" means any assessee or any other person, but shall not include officers of Central Excise as appointed by Board or Commissioner of Central Excise under Rule 3 of the Central Excise Rules 2002; (c) "compounding authority" means the Chief Commissioner of Central Excise, having jurisdiction over the place where the offence under the Central Excise Act, 1944, have been or alleged to have been committed; (d) "form" means the form appended to these rules; (e) "reporting authority" means, the Commissioner of Central Excise, having jurisdiction over the factory/place where the o....

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....hall be furnished by the reporting authority within a period of one month or within such extended period as may be allowed by the compounding authority, from the date of receipt of communication from the compounding authority. (3) The compounding authority, after taking into account the contents of the said application, may, by order, either allow the application indicating the compounding amount in terms of rule 5 and grant him immunity from prosecution in terms of rule 6 or reject such application: Provided that application shall not be rejected unless an opportunity has been given to the applicant of being heard and the grounds of such rejection are mentioned in such order. (4) A copy of every order under sub rule (3) shall be s....

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....such credit. 6 Offence specified under section 9(1)(c) of the Act Rupees fifty thousand for the first offence and to be increased by hundred per cent of this amount for each subsequent offence. 7 Offence specified under section 9(1)(d) of the Act Upto twenty per cent of market value of goods or Rs. Ten lakhs whichever is higher. 6 Offence specified under section 9(1)(c) of the Act Rupees fifty thousand for the first offence and to be increased by hundred per cent of this amount for each subsequent offence. 7 Offence specified under section 9(1)(d) of the Act Upto twenty per cent of market value of goods or Rs. Ten lakhs whichever is higher. 6. Power of Compounding authority to grant immunity from prosecution. - ....

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....n the provisions the Central Excise Act, 1944 shall apply as if no such immunity had been granted. FORM (see rule 3) Application for Compounding of Offence 1. Full Name and address of the applicant : ______________________________________ 2. Address for communication : _______________________________________________ 3. (i) Permanent Account Number (PAN) : _______________________________________ ________________________________________________________________________ (ii) Registration No : _________________________________________________________ 4. Commissioner of Central Excise having jurisdiction over the applicant:____________________________________ 5. The violation of provisions of Central Excise Act, 1944....