(1) An applicant may, either before or after institution of prosecution, make an application under sub-section 2 of section 9A in the form appended to these rules, to the Compounding authority to compound the offence :

Explanation . - Where an offence under the Act has been committed at more than one place falling under the jurisdiction of more than one compounding authority, then the Principal Chief Commissioner or Chief Commissioner, as the case may be of Central Excise having jurisdiction over such place where the value of goods seized, or the amount of duty evaded or attempted to be evaded is more than the others shall be the competent authority.