Recovery of arrears: prioritise attachment under Section 11, then pursue asset tracing and third party recovery measures. Standing instructions require beginning Central Excise recovery by attachment and sale under Section 11, with physical verification and, when attachment is not feasible, initiation of proceedings under Section 142. Divisional Officers are authorised to prepare certificates, circulate them across divisions/zones, and pursue asset identification through simultaneous written enquiries to Sub Registrar, municipal authorities, banks, RTA, Registrar of Companies, post office, police and trade associations; identified assets may be auctioned via the Chief Commissioner's auctioneer, while unresolved cases are referred via TRC to investigative agencies or considered for write off.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of arrears: prioritise attachment under Section 11, then pursue asset tracing and third party recovery measures.
Standing instructions require beginning Central Excise recovery by attachment and sale under Section 11, with physical verification and, when attachment is not feasible, initiation of proceedings under Section 142. Divisional Officers are authorised to prepare certificates, circulate them across divisions/zones, and pursue asset identification through simultaneous written enquiries to Sub Registrar, municipal authorities, banks, RTA, Registrar of Companies, post office, police and trade associations; identified assets may be auctioned via the Chief Commissioner's auctioneer, while unresolved cases are referred via TRC to investigative agencies or considered for write off.
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