TMI BlogProvisional Attachment under 11DDAX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplies. 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 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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.224/37/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-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 permission from Commissioner of C.Excise is an absolutely must Provisional attachment of property during pendency of proceedings under Excise Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A 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 Central Excise Act, 1944 . - Reply By Ganeshan Kalyani - The Reply = Thanks Kasturi Sir for such a detailed informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. It enriched my knowledge. Thanks. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, Welcome Sir. K.L.SETHI - Provisional Attachment under 11DDA - Query Started By: - Srivatsan Krishnamachari Dated:- 11-1-2016 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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