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TMI BlogInstructions regarding Section 11 DDA of the Central Excise Act, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944. *** I am directed to refer to the Section 11DDA of the Central Excise Act, 1944 (hereinafter referred to as "the Act") inserted by the Taxation Laws (Amendment) Act, 2006, with effect from 13.7.2006. This section provides for provisional attachment of property for the purpose of protecting the interests of revenue during the pendency of any proceedings under Section 11A or Section 11D of the Act. 2. In this connection, the Law Ministry has advised that suitable guidelines should be issued to implement Section 11DDA of the Act. The following guidelines are, therefore, issued to maintain uniformity in its implementation by field formations: (i) The proceedings for provisional attachment can be initiated only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may also be noted that appropriate disciplinary action shall be initiated against the officers who may be found to exercise the powers of provisional attachment of property frivolously and without sound reasons. [Recommendation of the Standing Committee on Finance (Fourteenth Lok Sabha) in its 27th Report.] (iv) The Commissioner of Central Excise, on receipt of proposal, or on his own, if he is satisfied that circumstances of the case justify provisional attachment, may serve a notice for provisional attachment on the person on whom notice is served under Section 11A or 11D of the Act, requiring such person to make submissions, in writing or in person or both, within fifteen days of serving of the notice as to why should the property bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods without the cover of an invoice and without payment of duty; (b) Removal of goods without declaring the correct value for payment of duty, where a portion of sale price, in excess of invoice price, is received by him or on his behalf but not accounted for in the books of account; (c) Taking of CENVAT Credit without the receipt of goods specified in the document based on which the said credit has been taken; (d) Taking of CENVAT Credit on invoices or other documents which a person has reason to believe as not genuine; (e) Issue of excise duty invoice without delivery of goods specified in the said invoice; (f) Claiming of refund or rebate in a fraudulent manner such as on invoice or other documents which a person has reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials and inputs required for production or finished goods should not be attached by the Department. (x) Attachment not to be excessive: Provisional attachment by arrest or distrain of the property shall not be excessive, that is to say, the property provisionally attached shall be of value as nearly as may be equivalent to that of the amount demanded in the proceedings under Section 11A or Section 11D of the Act. (xi) Attachment between Sunrise and Sunset: The provisional attachment of the property of the concerned person by arrest or distrain shall be made after sunrise and before sunset and not otherwise. (xii) Inventory: After provisional attachment of the property, the Proper Officer shall prepare an inventory of the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to exemption shall be final. 3. Trade & field formations may please be informed suitably. 4. Hindi version will follow. Yours faithfully, (Rahul Nangare) Under Secretary to the Government of India Annexure Proforma for forwarding the proposal for provisional attachment of property to the Commissioner of Central Excise: 1. Name and address of the assessee/person: 2. Division and Commissionerate: 3. Central Excise Registration No.(if any): 4. Constitution of assessee: [Proprietorship/partnership/Private Ltd /Public Ltd/ Other (specify)] 5. Details of Show Cause Notice: (i) SCN No. & date, Issuing authority (ii) Brief facts of the case (iii) Duty demanded in the SCN 6. Details of the offence cases in last ..... X X X X Extracts X X X X X X X X Extracts X X X X
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