Guidelines for Provisional Attachment u/s 11DDA of Central Excise Act: Show Cause Notice Required, Avoid Excessive Measures.

The circular provides guidelines for implementing Section 11DDA of the Central Excise Act, 1944, which allows for the provisional attachment of property to protect revenue interests during proceedings under Sections 11A or 11D. Key points include initiating attachment only after issuing a Show Cause Notice, requiring sufficient justification for attachment, and ensuring the attachment is not excessive. It specifies types of offenses warranting attachment, limits on the attachment period, and types of property that can be attached. The circular emphasizes the need for caution and disciplinary action against frivolous use of attachment powers.

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