Section 11 - Recovery of sums due to Government - Central Excise Act, 1944

..... ay deduct or require any other Central Excise Officer or a proper officer referred to in section 142 of the Customs Act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount ] by attachment and sale of excisable goods belonging to such person; and if the amount .....

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Section 11 - Recovery of sums due to Government - Central Excise Act, 1944

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..... officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change. 3[(2)(i) The Central Excise Officer may, by a notice in writing, require any other person from whom money is due to such person, or may become due to such person, or who holds or may subsequently hold mone .....

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Section 11 - Recovery of sums due to Government - Central Excise Act, 1944

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..... he Central Government, he shall be deemed to be a person from whom duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or the rules made thereunder have become due, in respect of the amount specified in the notice and all the consequences under this Act shall follow.] - Notes:- 1. Renumbered as sub-section (1) vide Finance Act, 2013, w.e.f. 10th May, 2013, 2. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013, earlier it was read a .....

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Section 11 - Recovery of sums due to Government - Central Excise Act, 1944

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