Provisional Attachment under 11DDA

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..... Provisional Attachment under 11DDA
Query (Issue) Started By: - Srivatsan Krishnamachari Dated:- 11-1-2016 Last Reply Date:- 13-1-2016 Central Excise
Got 6 Replies
Central Excise
Dear Experts, Please let me know, Can Central Excise officer issue for provisional attachment under section 11DDA along with the SCN. I mean, case is in the initial stage and SCN to be issued. If that person .....

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..... issues SCN, can he recommend immediately for Prov.attachment also, before we reply to SCN. In this circumstances, can we challenge the provisional attachment?. Thanks in advance for your replies. Regards Srinivas Reply By Ganeshan Kalyani: The Reply: Principal of natural justice is maintained by the Department. You should get sufficient time to reply to the SCN to submit your contention. Reply .....

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..... By MARIAPPAN GOVINDARAJAN: The Reply: He cannot do so. Reply By YAGAY AND SUN: The Reply: Endorsing the views of both the experts on this issue. Reply By KASTURI SETHI: The Reply: Sh.Srivatsan Krishnamachari Ji, Under Section 11 DDA, order for provisional attachment of property cannot be issued without issuance of SCN under Section 11D. Order for provisional attachment of property can be is .....

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..... sued only after issuance of SCN. It has been clarified by Board vide Circular No.874/12/2008-CX dated 30.6.2008. See also serial no.7.11 of Circular No.224/37/2005-CX dated 24.12.2008. (Both are still in force). On this issue CESTAT decision reported as 2013(298)ELT/575/Tri. = 2012 (4) TMI 526 - CESTAT NEW DELHI (COMMISSIONER OF C. EX., DELHI-I Versus JAIN & COMPANY) Delhi is also relevant. Prior .....

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..... permission from Commissioner of C.Excise is an absolutely must Provisional attachment of property during pendency of proceedings under Excise Section 11A or 11D Circular No. 874/12/2008-CX., dated 30-6-2008 F.No. 201/51/2004-CX-6 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Instructions regarding Section 11DDA of the .....

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..... Central Excise Act, 1944. Reply By Ganeshan Kalyani: The Reply: Thanks Kasturi Sir for such a detailed information. It enriched my knowledge. Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Welcome Sir. K.L.SETHI
Discussion Forum - Knowledge Sharing .....

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