TaxTMI 
TaxTMI 
Instructions regarding Section 11 DDA of the Central Excise Act, 1944
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....; All Commissioners of Central Excise (Appeals). The Director General of Inspection for Customs and Central Excise. The Comptroller & Auditor General of India. Sir/ Madam, Subject: - Instructions regarding Section 11 DDA of the Central Excise Act, 1944. *** I am directed to refer to the Section 11DDA of the Central Excise Act, 1944 (hereinafter referred to as "the Act") inserted by the Taxation Laws (Amendment) Act, 2006, with effect from 13.7.2006. This section provides for pro....
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....g, by its very nature, extraordinary, has to be resorted to with utmost circumspection and with maximum care and caution. The grounds on which the Central Excise Officer entertains the reasonable belief that the noticee would dispose of, or remove, the property and the source of his information, if any, should be clearly stated while seeking the previous approval of the Commissioner of Central Excise. Normally, the proposal to be made to the Commissioner of Central Excise should be forwarded within one month's period of the issue of SCN. It may also be noted that appropriate disciplinary action shall be initiated against the officers who may be found to exercise the powers of provisional attachment of property frivolously and wi....
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....iting, attach the said property. The Commissioner shall grant such approval, or where proceedings under Sections 11A or 11D of the Act are pending before him, order the attachment of the property within 15 days of holding the personal hearing. A copy of the order of provisional attachment should be served by the Central Excise Officer in the same manner as prescribed under Section 37 C of the Central Excise Act, 1944. (vi) The following types of offences committed by a manufacturer or an exporter may be considered for provisional attachment of property:- (a) Removal of goods without the cover of an invoice and without payment of duty; (b) Removal of goods without declaring the c....
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....The order of provisional attachment shall cease to have effect if the noticee pays the entire duty amount along with interest. (ix) Types of property which can be attached : (a) Personal property of a sole proprietor or of partners of a firm shall not be attached. Personal property means any movable or immovable property which is in the personal use of the sole proprietor or partner. However, immovable property/ properties which is / are used for any commercial purpose may be provisionally attached. (b) Movable property should be attached only if the immovable property available for attachment is not sufficient to protect the interests of revenue. It should also be ensured that su....
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....ansfer or delivery of the property attached or of any debt, dividend or other moneys, contrary to such provisional attachment, shall be void as against all claims enforceable under the provisional attachment. (xiv) Share in property: Where the property to be provisionally attached consists of the share or interest of the concerned person in property belonging to him and another as co-owners, the provisional attachment shall be made by a notice to the concerned person prohibiting him from transferring the share or interest or charging it in any way. (xv) Property exempt from attachment: (i) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale for execution of....