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Introduction

Central Excise - Compounding of Offences under Indirect Tax Laws - 01 - 1.1. To prevent litigation and encourage early s .....

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ment of compounding amount. Initially, it was extended to offences under Customs Act, 1962 and Central Excise Act, 1944. .....

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term applicant has been defined in the compounding of offences Rules framed under the above said Indirect Tax Statutes. .....

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