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Case Name : Om Prakash Vs Union of India (Supreme Court of India)
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Om Prakash Vs Union of India (Supreme Court of India), Dated: September 30, 2011)- Central Excise Act – Sub-section (2) of Section 9A makes provision for compounding of all offences under Chapter II. Significantly, Chapter II of the 1944 Act deals with levy and collection of duty and offences under the said Act have been specified in Section 9, which provides that whoever commits any of the offences set out in Section 9,  would be punishable in the manner indicated under Subsection (1) itself. What is even more significant is that Section 20 of the 1944 Act, which has been extracted ...
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