Amendment in Central Excise (Compounding of Offences) Rules, 2005

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....tion (2) of section 37 read with sub-section (2) of section 9A of the Central Excise Act, 1944 (1of 1944), the Central Government hereby makes the following rules to amend Central Excise (Compounding of Offences) Rules, 2005, namely;- 1. (1) These rules may be called the Central Excise (Compounding of Offences) Amendment Rules, 2007. (2) They shall come into force on the date of their public....

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.... 9(1)(a) 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. 2. Offence specified under section 9(1)(b) of the Act Up to fifty per cent of the amount of duty evasion, subject to minimum of ten percent of duty evasion. 3. Offence specified under section 9(1)(bb) of the Act Upto fifty per cent....

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....asion." Provided that if a person has, in respect of same goods, committed offences falling under more than one category specified above and where amount of duty evasion or amount of CENVAT Credit wrongly taken or utilized is same for all such offences, the compounding amount, in such cases, shall be the amount determined for the offence for which a higher compounding amount has been prescribed....