Summary of the Legal Provisions at a Glance - Central Excise Practice Manual (OLD) - Central Excise

Summary of the Legal Provisions at a Glance Sr. No. Section/Rules/notification/Circulars/Instructions Subject 1. Sub-section (3) of Section 137 of the Customs Act, 1962 [Inserted vide Section 71 of the Finance Act, 2004 ] Provides for compounding in all offences under Customs Act, 1962 except certain specified offences on payment of Compounding amount. 2. Sub-section (2) of Section 9A of the Central Excise Act, 1994 [Inserted vide Section 79 of the Finance Act, 2004 and amended vide Section 104 of Finance Act,2009 ] Provides for compounding in all offences under Central Excise Act, 1944 except certain specified offences on payment of Compounding amount. 3. Customs (Compounding of offences) Rules, 2005 These rules has been notified vide notification No. 114/2005-Customs (NT), dated 30.12.2005 as amended] 4. Central Excise (Compounding of offences) Rules, 2005 These rules has been notified vide notification No. 37/2005-C.E. (N.T.), dated 30-12-2005 as amended] 5. Service Tax (Compounding of offences) Rules, 2012 These rules has been notified vide notification No. 17/2012-Service Tax, dated 29-05-2012 ] 6. Circulars 6.1 Circular No. 54/2005-Custom, dated 30.12.2005 . [This has been superseded vide Circular No. 29/2009-Customs, dated15.10.2009 and hence, the text of it has not been incorporated in this E-book]. Explains the salient features of the scheme of compounding of offences under Customs Act, 1962 and Central Excise Act, 1944 . 6.2 Circular No. 20/2008-Customs, dated 2.12.2008 It highlights the changes made in the scheme of Customs (Compounding of offences) Rules, 2005 based on the recommendations of the Committee on Subordinate Legislation (Rajya Sabha). 6.3 Circular No. 29/2009- Customs, dated 15.10.2009 Explains the salient features of the Scheme of Compounding of offences under Customs Act, 1962 and Central Excise Act, 1944 after amendment of relevant provisions in the light of recommendation of Committee on Subordinate Legislation (Rajya Sabha) and the decision of the Supreme Court in the case of U.O.I. vs. Anil Chanana (2008 (1) TMI 50 - SUPREME COURT)