https://www.taxtmi.com/acts?id=78 Section 11 permits Central Excise officers to recover duties and other sums by deduction from money owing, by directing other officers to deduct, or by attachment and sale of excisable goods, and, failing recovery, by certificate to the district Collector for recovery as an arrear of land revenue. Successor liability on transfer of business allows attachment and sale of items in the successor's custody with Commissioner approval. Additionally, officers may issue notices to third parties holding or owing money to the liable person to pay sums to the Central Government, and non compliance renders the third party deemed liable for the specified amount. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 30 Apr 2014 15:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=78 Section 11 permits Central Excise officers to recover duties and other sums by deduction from money owing, by directing other officers to deduct, or by attachment and sale of excisable goods, and, failing recovery, by certificate to the district Collector for recovery as an arrear of land revenue. Successor liability on transfer of business allows attachment and sale of items in the successor's custody with Commissioner approval. Additionally, officers may issue notices to third parties holding or owing money to the liable person to pay sums to the Central Government, and non compliance renders the third party deemed liable for the specified amount. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=78