Provisional attachment to protect revenue in certain cases.

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..... est of revenue, it is necessary so to do, he may, with the previous approval of the 3[Principal Commissioner of Central Excise or] Commissioner of Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under 2[***] section 11A or sub-section (2) of section 11D, as the case may be, in accordance with the rules made in this behalf unde .....

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..... section 32F is made shall be excluded from the period specified in the preceding proviso.] ****************** Notes : 1. Section 11DDA has been inserted by Taxation Laws (Amendment) Act, 2006 (29 of 2006) with effect from 14-7-2006 2. Omitted vide Finance Act 2013, w.e.f. 10th May, 2013, before it was read "sub-section (1) of". 3. Inserted vide THE FINANCE (No. 2) ACT, 2014 -
Statute, .....

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