https://www.taxtmi.com/circulars?id=4354 Provisional attachment under section 73C may be initiated only after a show cause notice; a Central Excise Officer must prepare a prescribed proposal and obtain Commissioner approval or the Commissioner may order attachment if proceedings are before him. The Commissioner must afford a fifteen day opportunity to make submissions, restrict alienation of specified property, notify registration authorities for immovable property, and, if satisfied, approve attachment by written order. Attachments must be proportionate to the demand, inventoryed, effected between sunrise and sunset, subject to a time limit with possible extensions, and exclude personal-use property and items exempt from civil execution. en-us Tue, 01 Jul 2008 00:00:00 +0530 Fri, 06 Jan 2012 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4354 Provisional attachment under section 73C may be initiated only after a show cause notice; a Central Excise Officer must prepare a prescribed proposal and obtain Commissioner approval or the Commissioner may order attachment if proceedings are before him. The Commissioner must afford a fifteen day opportunity to make submissions, restrict alienation of specified property, notify registration authorities for immovable property, and, if satisfied, approve attachment by written order. Attachments must be proportionate to the demand, inventoryed, effected between sunrise and sunset, subject to a time limit with possible extensions, and exclude personal-use property and items exempt from civil execution. Circulars Service Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4354