Attachment and sale of property to recover excise arrears; refer stale certificate cases to Recovery Cells and permit write off. Direct Commissioners to use attachment and sale provisions to recover confirmed central excise dues by transferring pending Certificate Action cases to Recovery Cells where debtor assets exist; if dues remain unrecoverable despite recovery efforts, initiate write off under Schedule VII of the Delegation of Financial Powers. The Board will monitor transfers and Recovery Cell performance through MTRs and requires significant arrears not responsive to coercive measures to be taken up by Recovery Cells.