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<h1>Central Excise officers can provisionally attach property under Section 73C of the Finance Act, 2006 to safeguard revenue interests.</h1> Section 73C of the Finance Act, 2006 allows Central Excise officers to provisionally attach property to protect revenue interests. Attachment is only possible if a show cause notice has been issued and is pending under sections 73 or 73A. The property of the notice recipient can be attached with prior approval from the Principal Commissioner or Commissioner of Central Excise. The process follows the Service Tax (Provisional Attachment) Rules, 2008. The initial attachment period is six months, extendable up to two years by the Chief Commissioner, with reasons documented in writing.