Legal Provisions - Under Central Excise Act, 1944 - Central Excise Practice Manual (OLD) - Central Excise

Legal Provisions - Under Central Excise Act, 1944 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 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 accused of committing an offence under this Act which is also an offence under the Narcotic Drugs and Psychotropic Substance Act,1985 (61 of 1985); (c) a person who has been allowed to compound once in respect of any of the offence under this Chapter for goods of value exceeding rupees one crore; (d) a person who has been convicted by the court under this Act on or after the 30th day of December, 2005. 3.4 Further, clause (id) of sub-section (2) of Section 37 of the Central Excise Act, 1944 empowers Central Government to make rules, which may provide for the amount to be paid for compounding and the manner of compounding under sub-section (2) of Section 9A of the Central Excise Act, 1944 .