law: Central Excise Act, 1944
  11. RECOVERY OF SUMS DUE TO GOVERNMENT. 
  In respect of duty and any other sums of any kind payable to the
  
  Central Government under any of the provisions of this Act or of the rules made
  
   thereunder , the officer empowered by the [ 49 Central
  
  Board of Excise and Customs constituted under the Central Boards of Revenue
  
  Act, 1963 (54 of 1963) 49 ] to levy such duty or require the payment of such
  
  sums may deduct the amount so payable from any money owing to the person from
  
  whom such sums may be recoverable or due which may be in his hands or under his
  
  disposal or control, or may recover the amount by attachment and sale of
  
  excisable goods belonging to such person; and if the amount payable is not so
  
  recovered, he may prepare a certificate signed by him specifying the amount due
  
  from the person liable to pay the same and send it to the Collector of the
  
  district in which such person resides or conducts his business and the said
  
  Collector, on receipt of such certificate, shall proceed to recover from the
  
  said person the amount specified therein as if it were an arrear of land
  
  revenue.