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 under Section 11DDA cannot be ordered without prior show cause notice and commissioner approval.
Provisional attachment of property cannot be ordered without first issuing a show cause notice; prior permission from the Commissioner is a mandatory prerequisite under Board circular guidance and tribunal authority supports this requirement for attachments during excise proceedings.