Amendment of section 11

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....ct, the following proviso shall be inserted at the end, namely:- "Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specif....

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....he person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, fo....