https://www.taxtmi.com/circulars?id=4355 Provisional attachment of property protects revenue during proceedings under Sections 11A or 11D; it may be initiated only after a Show Cause Notice, requires a prescribed proposal to the Commissioner with recorded grounds and source of information, and the Commissioner may serve a notice for submissions and impose a prohibitory condition on alienation. After hearing, the Commissioner may approve attachment and an officer may attach by written order; attachment must be proportionate, inventory recorded, certain property exempt, and private transfers in breach declared void. en-us Mon, 30 Jun 2008 00:00:00 +0530 Wed, 24 Sep 2008 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4355 Provisional attachment of property protects revenue during proceedings under Sections 11A or 11D; it may be initiated only after a Show Cause Notice, requires a prescribed proposal to the Commissioner with recorded grounds and source of information, and the Commissioner may serve a notice for submissions and impose a prohibitory condition on alienation. After hearing, the Commissioner may approve attachment and an officer may attach by written order; attachment must be proportionate, inventory recorded, certain property exempt, and private transfers in breach declared void. Circulars Central Excise Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4355