Fixation of the Compounding amount

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..... Compounding amount (1) (2) (3) 1. Offence specified under section 9(1)(a) of the Act Rupees fifty thousand for the first offence and to be increased by hundred per cent of this amount for each subsequent offence. 2. Offence specified under section 9(1)(b) of the Act Up to fifty per cent of the amount of duty evasion, subject to minimum of ten percent of duty evasion. 3. Of .....

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..... duty evasion, subject to minimum of ten percent of duty evasion."] Provided that if a person has, in respect of same goods, committed offences falling under more than one category specified above and where amount of duty evasion or amount of CENVAT Credit wrongly taken or utilized is same for all such offences, the compounding amount, in such cases, shall be the amount determined for the offence .....

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..... pto twenty per cent of market value of goods or Rs. Ten lakhs whichever is higher. 4 Offence specified under section 9(1)(bbb) of the Act Upto twenty per cent of market value of goods or Rs. Ten lakhs whichever is higher. 5 Offence specified under section 9(1)(bbbb) of the Act Upto hundred per cent of such credit. 6 Offence specified under section 9(1)(c) of the Act Rupees fifty thousand .....

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