Rule 2 - Definitions - Central Excise (Compounding of Offences) Rules, 2005

2. Definitions.- In these rules , unless the context otherwise requires, (a) Act means the Central Excise Act, 1944 (1 of 1944); (b) applicant means any assessee or any other person, but shall not include officers of Central Excise as appointed by Board or 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] under Rule 3 of the Central Excise Rules 2002; (c) compounding authority means the 1 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be], having jurisdiction over the place where the offence under the Central Excise Act, 1944, have been or alleged to have been committed; (d) form means the form appended to these rules; (e) reporting authority means, the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be], having jurisdiction over the factory/place where the offences under the Act have been or are alleged to have been committed or any other officer as may be authorized in this regard by the 1 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be] having jurisdiction over the place where such offences under the Act have been or are alleged to have been committed; (f) section means a section of the Act; and (g) words and expressions used in these rules and not defined but defined in the Act shall have the respective meanings assigned to them in the Act. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.