Central Excise (Compounding of Offences) Rules, 2005 Issue Date: 30-December-2005 Last Updated: 06-August-201… — THE CENTRAL EXCISE ACT, 1944

Central Excise (Compounding of Offences) Rules, 2005 Issue Date: 30-December-2005 Last Updated: 06-August-2014 Table Of Content Rule Short title and commencement Rule 2 Defintions Rule 3 Form and manner of application Rule 4 Procedure on receipt of application under rule 3 Rule 5 Fixation of the compounding amount Rule 6 Power of Compounding authority to grant immunity from prosecution Rule 7 Withdrawal of Immunity from prosecution in certain conditions CENTRAL EXCISE (COMPOUNDING OF OFFENCES) RULES, 2005 [MF. (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" 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 autho