Instructions regarding Section 11 DDA of the Central Excise Act, 1944

Provisional attachment of property to protect revenue during excise proceedings requires prior notice, hearing, and proportional safeguards.

Provisional attachment of property protects revenue during proceedings under Sections 11A or 11D; it may be initiated only after a Show Cause Notice, requires a prescribed proposal to the Commissioner with recorded grounds and source of information, and the Commissioner may serve a notice for submissions and impose a prohibitory condition on alienation. After hearing, the Commissioner may approve attachment and an officer may attach by written order; attachment must be proportionate, inventory recorded, certain property exempt, and private transfers in breach declared void.