Provisional attachment to protect revenue in certain cases.

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Full Text of the Document

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....se of protecting the interest of revenue, it is necessary so to do, he may, with the previous approval of the ^3[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 ^2[***] section 11A or sub-section (2) of section 11D, as the case may be, in accordance with the ru....