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..... l 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 C .....

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