Garnishing procedure

It is a type of recovery proceeding u/s 87 of FA(ST),1994 to strengthen the recovery mechanism...

By this procedure Deptt recover its dues from assessee directly from the persons who are required to pay to asseesee like Banks, Insurance cos, debtors

the Central Excise Officer may, by notice  in writing, require any other person from whom mon
ey is due or may become due to assessee, or who holds  on behalf  of assessee , to pay to the credit of the Central Government either forthwith upon the money becoming due or being held  or at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;