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<h1>Amendment to Section 11: Attachment and Sale of Excisable Goods Allowed for Business Successors to Recover Predecessor's Dues.</h1> In the amendment to section 11 of the Central Excise Act, a proviso is added allowing for the attachment and sale of excisable goods and related items in the possession of a successor to a business or trade. This applies when the predecessor, from whom duties or sums are due, transfers or changes ownership of the business. The empowered officer, with written approval from the Commissioner of Central Excise, may take this action to recover the amounts owed by the predecessor at the time of transfer or ownership change.