Provisional Attachment of property

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Full Text of the Document

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....if no show cause notice has been issued. Attachment of the property can be made during the pendency of any proceeding under section 73 or section 73A, where show cause notice has been served. Property belonging to the person to whom show cause notice has been served can only be attached. Prior Approval of Commissioner is required Opinion of the Central Excise officer in the interest of revenue....