2013 (10) TMI 448

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..... nst Order-in-Appeal no. US/41/RGD/2013 dated 24/05/2013 dated passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the impugned order, the lower appellate authority has set aside the attachment order issued by the Deputy Commissioner of Central Excise under section 11 of the Central Excise Act, 1944, in terms of the Settlement Commission's final order dated 26/07/2011. 3. The .....

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..... nd perused the decisions cited supra. Since the issue lies in a narrow compass, we take up the appeal itself for consideration and disposal. 5.1 It is a well settled position that recovery proceedings under Section 11 of the Central Excise Act, 1944 are not appealable before the Commissioner (Appeals) and, therefore, the impugned order passed by the Commissioner (Appeals) is without jurisdiction .....

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