https://www.taxtmi.com/circulars?id=5634 Central Excise Officers are empowered to recover unpaid excise dues by applying the Customs Attachment Rules: an Assistant Commissioner issues a certificate of dues to the Commissioner with jurisdiction; the authorised officer serves a seven day demand notice and, on default, effects attachment and sale of movable or immovable property using prescribed forms and procedures. The Circular prescribes proclamation, auction, valuation, deposit and confirmation procedures, priority distribution of sale proceeds (costs, certified dues with interest, other recoverable amounts, surplus to the owner), prohibition on departmental bidding, and administrative requirements including a Recovery Cell and record keeping. en-us Mon, 15 Dec 1997 00:00:00 +0530 Sat, 28 Feb 2009 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5634 Central Excise Officers are empowered to recover unpaid excise dues by applying the Customs Attachment Rules: an Assistant Commissioner issues a certificate of dues to the Commissioner with jurisdiction; the authorised officer serves a seven day demand notice and, on default, effects attachment and sale of movable or immovable property using prescribed forms and procedures. The Circular prescribes proclamation, auction, valuation, deposit and confirmation procedures, priority distribution of sale proceeds (costs, certified dues with interest, other recoverable amounts, surplus to the owner), prohibition on departmental bidding, and administrative requirements including a Recovery Cell and record keeping. Circulars Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5634