Attachment and sale of defaulter property to recover excise dues, with prescribed notice, auction and distribution procedures. Central Excise Officers are empowered to recover unpaid excise dues by applying the Customs Attachment Rules: an Assistant Commissioner issues a certificate of dues to the Commissioner with jurisdiction; the authorised officer serves a seven day demand notice and, on default, effects attachment and sale of movable or immovable property using prescribed forms and procedures. The Circular prescribes proclamation, auction, valuation, deposit and confirmation procedures, priority distribution of sale proceeds (costs, certified dues with interest, other recoverable amounts, surplus to the owner), prohibition on departmental bidding, and administrative requirements including a Recovery Cell and record keeping.
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Provisions expressly mentioned in the judgment/order text.
Attachment and sale of defaulter property to recover excise dues, with prescribed notice, auction and distribution procedures.
Central Excise Officers are empowered to recover unpaid excise dues by applying the Customs Attachment Rules: an Assistant Commissioner issues a certificate of dues to the Commissioner with jurisdiction; the authorised officer serves a seven day demand notice and, on default, effects attachment and sale of movable or immovable property using prescribed forms and procedures. The Circular prescribes proclamation, auction, valuation, deposit and confirmation procedures, priority distribution of sale proceeds (costs, certified dues with interest, other recoverable amounts, surplus to the owner), prohibition on departmental bidding, and administrative requirements including a Recovery Cell and record keeping.
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