https://www.taxtmi.com/caselaws?id=2966 A detention or recovery action taken under Section 11A of the Central Excise Act, 1944 must be assessed under that provision, not by analogy with a detention order under Rule 230 of the Central Excise Rules, 1944. The Tribunal held that precedents on Rule 230 and writ jurisdiction did not make the impugned recovery action appealable in the present statutory setting. It therefore found no error in the Commissioner (Appeals)' view that he lacked jurisdiction to interfere and that the appeal was non-maintainable. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2966 A detention or recovery action taken under Section 11A of the Central Excise Act, 1944 must be assessed under that provision, not by analogy with a detention order under Rule 230 of the Central Excise Rules, 1944. The Tribunal held that precedents on Rule 230 and writ jurisdiction did not make the impugned recovery action appealable in the present statutory setting. It therefore found no error in the Commissioner (Appeals)' view that he lacked jurisdiction to interfere and that the appeal was non-maintainable. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2966