2014 (8) TMI 574

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..... . A/814/13/EB/C-II dated 3.9.2013, this Tribunal allowed the appeal filed by the Revenue by holding 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 and bad in law. Accordingly, the order passed by the Commissioner (Appeals) w .....

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..... gone through the decision of Ram Shree Steels (P) Ltd. In the said case the question for consideration was whether detention of plant and machinery under Rule 230 of Central Excise Rules, 1944 would also prohibit the manufacturing activity of the manufacture. The Hon'ble High Court held that detention of machinery is for prohibiting the transfer and disposal otherwise of the said goods and not .....

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