Central Excise (Compounding of Offences) Rules , 2005 — THE CENTRAL EXCISE ACT, 1944

Central Excise (Compounding of Offences) Rules , 2005 Issue Date: 30 - December -2 -2005 | Last Updated: 06-August-2014 Table Of Content CENTRAL EXCISE (COMPOUNDINGOF OFFENCES) RULES , 2005 [M . F . (D . R . ) Notification No . 37/2005 -C . E . (N . T . ) , dated 30 -12 -2005 as amended by Notification No . 42/2007 -C . E . (N . T . ) , dated 27 . 12 . 2007] In exercise of the powers conferred by clause (id) of sub-section (2) of section 37 read with sub-section (2) of section 9A of the Central Excise Act , 1944 (1 of 1944) , the Central Government here by makes the following rules , namely : Rule 1 . -Short title and commencement . ( i ) These rules may be called the Central Excise(Compounding of Offences) Rules , 2005 . (ii) They shall come into force on the date of their publication in the Official Gazette . Rule 2 . Definitions . - In these rules , unless the context otherwise requires , (a) " Act " means the Central Excise Act , 1944 (1 of 1944); (b) " applicant " means any assessee or any other person , but shall not include officers of Central Excise as appointed by Board or Principal Commissioner or Commissioner , as the case may be of Central Excise under Rule3 of the Central Excise Rules , 2002; (c) " compounding authority" y" means the Principal Chief Commissioner or Chief Commissioner , as the case may be , having jurisdiction over the place where the offence under the Central Excise Act , 1944 , have been or alleged to have been committed; (d) " form " means the form appended to these rules; (e) " reporting authority" y" means , the 1 [Principal Commissioner or Commissioner , as the case may be] of Central Excise , having jurisdiction over the factory/place where the offences under the Act have been or are alleged to have been committed or any other officer