Commissioner (A) does not have any jurisdiction to pass orders in the matter of recovery proceedings initiated u/s 11 of CEA, 1944
PURSUANT to the final order passed by the Settlement Commission, Customs & Central Excise, the Deputy Commissioner issued an attachment order under section 11 of the CEA, 1944 for the recovery of the Government dues.
The assessee filed an appeal before the Commissioner (Appeals) against this attachment order and he was more than pleased to set aside the same.
Aggrieved with this order, Revenue has filed an appeal before the CESTAT and submits that the Commissioner (A) could not have entertained the appeal in the first place as the same were initiated in terms of section 11 of the CEA, 1944.
The Bench observed -
"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 and hence bad in law. Accordingly, we set aside the same and allow the appeal filed by the Revenue."