2003 (3) TMI 499

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.... L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by the party accompanied with the stay application with reference to Order-in-Appeal No. 2/2002(H-I) Cus., dated 10-5-2002 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. After hearing for sometime with reference to the stay petition filed ....

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....e drew our attention to the observations made by the Commissioner (Appeals) as appeared in Para 2 of the impugned order which is as follows : - "2. I have examined the position. It is observed that the impugned notice of attachment was issued by the Assistant Commissioner (TRC), Hyderabad-I Commissionerate under Section 142 of the Customs Act, 1962, after receiving the certificate in Appen....

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....ttachment is not maintainable. The appellants should have preferred an appeal against the Order-in-Original No. S8(a)/580/90-AP, dated 28-7-98 wherein the customs duty has been confirmed by the Assistant Commissioner. Instead of doing so, the appellants have preferred an appeal against the notice of attachment issued by the Assistant Commissioner (TRC), Hyderabad-I Commissionerate. Since the appel....

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....e is no warrant for recovery proceedings of demands since the Order-in-Original as such, has not been served on the party. We are also not in agreement with the observations made by the Commissioner (Appeals) that all order against the attachment order is not an appealable order. Since the order was passed by the Assistant Commissioner as a quasi-judicial authority, the Commissioner should have en....