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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, b .....

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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 clause (a),(b),(bb),(bbb),(bbbb) or (c) of sub -section (1) of section 9; (b) a person who has been accus .....

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