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..... ntral 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 unde .....

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