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..... Excise appointed for exercising the powers under the Act under rule 3 of the Service Tax Rules, 1994 ; (c) compounding authority means the Chief Commissioner of Central Excise, having jurisdiction over the place where the offence under the Act, have been or alleged to have been committed; (d) Excise Act means the Central Excise Act, 1944 (1 of 1944); (e) form means the form append .....

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