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Compounding of Offences under Indirect Tax Laws
Home List Manuals Central Excise ManualCompounding of Offences under Indirect Tax Laws This

Compounding of Offences under Indirect Tax Laws

  1. Topics

  2. Introduction
  3. Summary of the Legal Provisions at a Glance
  4. Legal Provisions - Under Customs Act, 1962
  5. Legal Provisions - Under Central Excise Act, 1944
  6. Legal Provisions – Under Service Tax (Finance Act, 1994.)
  7. Person accused of certain specified offences not eligible for compounding of offences
  8. Procedure for launching of prosecution
  9. Compounding amount - Under Customs Act, 1962
  10. Compounding amount - Under Central Excise Act, 1944
  11. Compounding amount - Under Service Tax Provision
  12. Rejection of application for compounding
  13. Time limit prescribed for disposal of application for compounding of offences?
  14. Withdrawal of the immunity granted from prosecution under Compounding provision
  15. Can Appeal be filed by the applicant against the order passed by the Compounding authority?
  16. Can Departmental officer apply for Compounding of offences?
  17. Text of Compounding Rules and Circulars

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