Procedure for launching of prosecution - Central Excise Practice Manual (OLD) - Central Excise

Procedure for launching of prosecution Step-wise procedure since detection of case is as under:- detection of case of duty evasion, completion of investigation and issuance of SCN adjudication of SCN and recommendation by the adjudicating authority regarding launching of prosecution (in certain serious case, prosecution can be launched even before adjudication) proposal in specified format to be sent by the Concerned Commissionerates to Principal Chief Commissioner /Chief Commissioner C for sanction of prosecution -(in case of DGCEI case, the decision regarding persecution to be taken by DG, DGCEI) Consideration of proposal by Principal Chief Commissioner/Chief ommissioner and sanction of prosecution on file. Issuance of letter to the person to be prosecuted offering them compounding option. In case of non-acceptance of option for compounding, launching of prosecution by the respective field formation. 4.3 Procedure for compounding of offences Filing/Receipt of application for compounding in the specified format with the compounding authority (jurisdictional Principal Chief Commissioner/ Chief Commissioner). To obtain a factual report from the Reporting Authority (within one month of receipt of the application for compounding). Period of one month can be extended by Compounding authority Grant of personal hearing to the applicant before rejection of his application Passing of order (within one month of personal hearing)