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Legal Provisions - Under Central Excise Act 1944

Central Excise - Compounding of Offences under Indirect Tax Laws - 04 - Sub-Section (2) of Section 9A of the Central Excise Act, 1944 provides as under:- (2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded 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 .....

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