Instructions regarding provisional attachment of property under Section 73C of the Finance Act, 1994

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..... 7 th July, 2016. To All Principal Chief Commissioners of Central Excise and Service Tax/ Customs All Chief Commissioners, Central Excise and Service Tax / Customs. Principal Directors General of Goods Service Tax/ Systems/ Central Excise Intelligence. Director General of Audit/ Tax Payer Services All Principal Commissioners/ Commissioners of Central Excise Service Tax Al .....

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..... r- alia, that the order directing attachment of the property without waiting for a reply to the show cause notice, and without giving any opportunity and without giving any notice, was in gross violation of Rule 3 of the Rules of 2008 read with paragraph 2 (iii) of the Circular dated 1 st July, 2008 . It was mandatory for the authority to issue a notice giving 15 days time to reply before a .....

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..... ed in the Circular dated 1.7.2008. The present situation has resulted only on account of non-compliance with respect to both. Chief Commissioners are requested to issue standing orders with respect to the observations of the Hon'ble Allahabad High Court and to also emphasize that non-compliance with legal provisions or administrative instructions will leave officers with no defence in legal .....

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