Legal Provisions - Under Central Excise Act, 1944

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....ompounded by the Chief Commissioner of Central Excise on payment, by the person accused of the offence to the Central Government, of such compounding amount and in such manner of compounding as may be prescribed: Provided that nothing contained in this sub -section shall apply to --- (a) a person who has been allowed to compound once in respect of any of the offences under the provisions of clau....