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<h1>Central Excise Officer Can Provisionally Attach Property under Sections 73/73A of Finance Act to Protect Revenue Interests.</h1> During proceedings under sections 73 or 73A of the Finance Act, 1994, a Central Excise Officer may provisionally attach a person's property to protect revenue interests, with prior approval from the Principal Commissioner or Commissioner of Central Excise. This attachment is valid for six months but can be extended by the Principal Chief Commissioner or Chief Commissioner of Central Excise for up to two years, with reasons documented in writing. These provisions were introduced by the Finance Act, 2006, and amended by the Finance Act, 2014.