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    <title>CESTAT IS EMPOWERED TO STAY ATTACHMENT ORDER</title>
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    <description>Section 11 permits recovery by attachment and sale of excisable goods and, by proviso, extends attachment to successors on business transfer. The Tribunal may waive or alter pre-deposit requirements and, exercising inherent powers, can stay revenue disposal of attached property during appeal, typically conditioned on an undertaking by the appellant not to dispose of or encumber the property.</description>
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      <description>Section 11 permits recovery by attachment and sale of excisable goods and, by proviso, extends attachment to successors on business transfer. The Tribunal may waive or alter pre-deposit requirements and, exercising inherent powers, can stay revenue disposal of attached property during appeal, typically conditioned on an undertaking by the appellant not to dispose of or encumber the property.</description>
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