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    <title>Draft circular on arrear recovery manual for Central Excise, Customs and Service Tax</title>
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    <description>The handbook consolidates recovery law and procedure for Customs, Central Excise and Service Tax: statutory bases (Customs Sections 28, 142; Central Excise Section 11 and applied Customs provisions; Service Tax Sections 73-73D, 87); delegated authority to authorised officers and creation of Recovery Cells; issuance of certificates and seven-day demand notices; attachment, inventory, proclamation and sale procedures under the 1995 Attachment Rules; priority distribution of sale proceeds; provisional attachment for Service Tax under Section 73C with approval and extension limits; and administrative rules on recordkeeping, monitoring, write-off and informer rewards.</description>
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