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Compounding amount - Under Central Excise Act 1944

Central Excise - Compounding of Offences under Indirect Tax Laws - 09 - Under the compounding rules framed by Central Government, the compounding amounts have been fixed considering the gravity of offence. The compounding amounts fixed are as under:- TABLE Sl.No. Offence [under Central Excise Act, 1944] Offence in details Compounding amount (1) (2) (3) (4) 1. Offence specified under section 9(1)(a) of the Act Contravention of any of the provisions of section 8 or of a rule made under clause (iii .....

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y of the provisions of this Act or any rules made thereunder or in any way concerns himself with such removal; Upto fifty per cent of the amount of duty evasion, subject to minimum of ten per cent of duty evasion. 4. Offence specified under section 9(1) (bbb) of the Act acquires (bbb) transporting, depositing, possession of, or in any way concerns himself in keeping, concealing, selling or purchasing, or in any other manner deals with any excisable goods which he knows or has reason to believe a .....

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