Provisional Attachment under 11DDA

[Srivatsan Krishnamachari]

Dear Experts,

Please let me know, Can Central Excise officer issue for provisional attachment under section 11DDA along with the SCN. I mean, case is in the initial stage and SCN to be issued. If that person issues SCN, can he recommend immediately for Prov.attachment also, before we reply to SCN. In this circumstances, can we challenge the provisional attachment?.

Thanks in advance for your replies.

Regards

Srinivas

AI Summary

Provisional Attachment Only After Show Cause Notice: Section 11DDA Requires Prior SCN Service and Commissioner Approval. A user inquired whether a Central Excise officer can issue a provisional attachment under Section 11DDA alongside a Show Cause Notice (SCN) at the initial stage of a case. Experts responded that the principle of natural justice requires sufficient time to reply to the SCN before any provisional attachment. It was clarified that provisional attachment orders can only be issued after the SCN is served. This is supported by relevant circulars and a CESTAT decision, emphasizing the necessity of prior permission from the Commissioner of Central Excise.