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2013 (10) TMI 448 - CESTAT MUMBAIJurisdiction of the Commissioner (Appeals) – Commissioner (Appeals) 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. - Held that:- 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 Section 11 of the Central Excise Act, 1944 are not appealable before the Commissioner (Appeals) - the order passed by the Commissioner (Appeals) is without jurisdiction and hence bad in law – order set aside – Decided in favour of Revenue.
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