Withdrawal of the immunity granted from prosecution under Compounding provision - Central Excise Practice Manual (OLD) - Central Excise

Withdrawal of the immunity granted from prosecution under Compounding provision Immunity granted from prosecution can be withdrawn in following cases:- (a) if such person fails to pay any sum specified in the order of compounding passed by the compounding authority within the time specified in such order or fails to comply with any other condition subject to which the immunity was granted. (b) immunity granted to a person may, at any time, be withdrawn by the Compounding authority, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any particulars, material or had given false evidence, and thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings