Electron Capture (EC) decay of $^{146}$Gd($it{t_{1/2}}$ = 48d) to the low lying states of $^{146}$Eu has been studied using high-resolution $gamma$ ray spectroscopy. The $^{146}$Gd activity was produced by ($alpha$, 2n) reaction at E$_{alpha}$ = 32 MeV using 93.8% enriched $^{144}$Sm target. The level structure has been considerably modified from the measurement of $gamma$ ray singles, $gammagamma$ coincidences and decay half lives. Lifetime measurement has been performed for the 3$^-$ (114.06 keV) and 2$^-$ (229.4 keV) levels of $^{146}$Eu using Mirror Symmetric Centroid Difference (MSCD) method with LaBr$_3$ (Ce) detectors. The lifetimes for these two states have been found to be 5.38 $pm$ 2.36 ps and 8.38 $pm$ 2.19 ps respectively. Shell model calculation has been performed using OXBASH code in order to interpret the results.
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