Provisional attachment to protect revenue in certain cases.

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Full Text of the Document

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....sts of revenue, it is necessary so to do, he may, with the previous approval of the ^2[Principal Commissioner of Central Excise or] Commissioner of Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 73 or sub-section (3) of section 73A, as the case may be, in such manner as may be prescribed. (....