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<h1>Central Excise Officer Can Provisionally Attach Property Under Section 11DDA for Up to Two Years with Approval</h1> Section 11DDA of the Central Excise Act, 1944, allows a Central Excise Officer to provisionally attach a person's property during proceedings under sections 11A or 11D to protect revenue interests. This attachment requires prior approval from the Principal Commissioner or Commissioner of Central Excise. The attachment is valid for six months but can be extended up to two years by the Chief Commissioner with written justification. If a settlement application is made, the period from the application date to the settlement order is excluded from the attachment duration.