Manner of Provisional Attachment of Property

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Full Text of the Document

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....ner of Central Excise or Commissioner of Central Excise, as the case may be] having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account. (2) On receipt of the order referred to in sub-rule (1), the 1[Principal Commissioner or Commissioner, as the case may be] may authorise any officer subordinate t....