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Union of India - Section

Section 76 in The Central Excise Act, 1944

76.

[Provided that nothing contained in this sub-section shall apply to
(a)a person who has been allowed to compound once in respect of any of the offences under the provisions of clause (a), (b), (bb), (bbb), (bbbb) or (c) of sub-section (1) of Section 9;
(b)a person who has been accused of committing an offence under this Act which is also an offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);
(c)a person who has been allowed to compound once in respect of any offence under this chapter for goods of value exceeding rupees one crore;
(d)a person who has been convicted by the court under this Act on or after the 30th day of December, 2005.]