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Provisional Attachment under 11DDA

Central Excise - Started By: - Srivatsan Krishnamachari - Dated:- 11-1-2016 Last Replied Date:- 13-1-2016 - 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 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 .....

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rty cannot be issued without issuance of SCN under Section 11D. Order for provisional attachment of property can be issued 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 .....

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