Provisional attachment protects revenue by allowing temporary attachment of taxpayer property during excise proceedings, subject to approvals and limits. A Central Excise Officer may, with prior written approval of the Principal Commissioner or Commissioner of Central Excise, provisionally attach property of a person served with notice in pending excise proceedings to protect revenue, in the prescribed manner; such attachment ceases after an initial prescribed period but may be extended by the Chief Commissioner or Principal Chief Commissioner for reasons recorded in writing, subject to overall statutory limits on extensions.