Procedure for compounding of offences

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....cer for compounding of an offence. (2) On receipt of the application, the proper officer shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. (3) The proper officer, after taking into account the contents of the said application, may, b....

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....ishable under clause (c) of sub-section (1) of section 19 (1) (2) (3) (4) (5) 1 Offence specified under section 18(1)(a) of the Act Up to seventy-five per cent. of the amount of cess evaded or the amount of refund of cess wrongly taken, subject to minimum of fifty per cent. of such amount of cess evaded or the amount of abatement/refund of cess wrongly taken. Up to sixty per cent. of the ....

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.... person fall under more than one category specified in the Table under sub-rule (4), the compounding amount, in such a case, shall be the amount determined for the offence for which a higher compounding amount has been specified. (6) The application shall not be allowed unless the cess, interest and penalty liable to be paid have been paid for the case for which the application has been made. (7....