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Section11DDA
The Central Excise Act, 1944

Provisional attachment to protect revenue in certain cases

In force From 28 Feb 1944 Act 1 of 1944 As on 17 Oct 2026

Act 1 of 1944 Ministry Finance Enacted 24 Feb 1944 In force 28 Feb 1944 Cited by 1 provision

Section 11DDA of the Central Excise Act, 1944 deals with provisional attachment to protect revenue in certain cases. Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the [Principal Commissioner of Central Excise or C The Act came into force on 28 Feb 1944.

1[11DDA. Provisional attachment to protect revenue in certain cases.-- (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise], by order in writing, attach provisionally any property belonging to the person on whom notice is served under 3[* * *] Section 11A or sub-section (2) of Section 11D, as the case may be, in accordance with the rules made in this behalf under Section 142 of the Customs Act, 1962 (52 of 1962).

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):

Provided that the 4[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years:

Provided further that where an application for settlement of case under Section 32-E is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of Section 32-F is made shall be excluded from the period specified in the preceding proviso.]

Section 11DDA, The Central Excise Act, 1944 (Act 1 of 1944).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 11A Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  2. s. 11D Duties of excise collected from the buyer to be deposited with the Central Government
  3. s. 32 Customs and Central Excise Settlement Commission

Referred to by 1

  1. Finance Act s. 92 Amendment of section 11DDA

Questions about Section 11DDA

What does Section 11DDA of the Central Excise Act deal with?

Section 11DDA of the Central Excise Act is headed "Provisional attachment to protect revenue in certain cases". [11DDA. Provisional attachment to protect revenue in certain cases.-- (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with t

How do I find court cases under Section 11DDA of the Central Excise Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 11DDA, section 11DDA Central Excise Act 1944, section 11DDA of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 11DDA of the Central Excise Act, and has it changed?

Its own text turns on section 11A (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 11D (Duties of excise collected from the buyer to be deposited with the Central Government), section 32 (Customs and Central Excise Settlement Commission), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 11DDA of the Central Excise Act come into force?

Section 11DDA of the Central Excise Act, cited as Central Excise Act 1944 11DDA, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.