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of <h1>Section 11: Recovering Central Excise Duties via Deduction, Asset Attachment, and Third-Party Notices for Non-Compliance.</h1> Section 11 of the Central Excise Act, 1944, outlines the recovery process for duties and sums owed to the Central Government. Empowered officers can deduct amounts from any money owed to the debtor or recover it through attachment and sale of excisable goods. If the debtor transfers their business, the successor's assets can be attached for recovery. Officers can issue notices to third parties holding money for the debtor, requiring payment to the government. Non-compliance with such notices results in the third party being treated as a debtor, with applicable legal consequences.
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