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of <h1>Settlement Commission's Property Attachment Under Section 32G Requires Detailed Inventory and Notifications to Relevant Authorities.</h1> When the Settlement Commission orders the provisional attachment of property under section 32G, it must send the order to the relevant Commissioner of Central Excise. The Commissioner can then authorize a subordinate officer, at least of Assistant Commissioner rank, to execute the attachment. This officer must prepare an inventory detailing the attached property, specifying its location and description for identification. A copy of this inventory is given to the applicant or the person from whom the property is attached, and copies are also sent to both the Commissioner of Central Excise and the Settlement Commission.
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