2013 (10) TMI 448

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..... :- Following National Fertilizers Ltd. vs. CCE, Ludhiana [2007 (9) TMI 128 - CESTAT, NEW DELHI ] and CC, Mumbai vs. Dujodwala Industries [2003 (1) TMI 147 - CEGAT, MUMBAI ] - the Commissioner (Appeals) does not have jurisdiction in respect of orders passed by the competent authority under section 11 of the Central Excise Act, 1944 or under 142 of the Customs Act, 1962 - Recovery proceedings under .....

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..... 44, in terms of the Settlement Commission's final order dated 26/07/2011. 3. The Ld. Additional Commissioner (AR) appearing for the Revenue submits that the Commissioner (Appeals) could not have entertained the appeal at all as the proceedings are initiated under section 11 of the Central Excise Act. This Tribunal in the case of National Fertilizers Ltd. vs. CCE, Ludhiana 2008(222)ELT149(Tri-D .....

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