Summary of the Legal Provisions at a Glance

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Full Text of the Document

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....compounding in all offences under Customs Act, 1962 except certain specified offences on payment of Compounding amount. 2. Sub-section (2) of Section 9A of the Central Excise Act, 1994 [Inserted vide Section 79 of the Finance Act, 2004 and amended vide Section 104 of Finance Act,2009] Provides for compounding in all offences under Central Excise Act, 1944 except certain specified offences on pa....