2002 (9) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... These appeals have been filed against the order dated 16-11-2000 passed by the Commissioner of Customs and Central Excise (Appeals), Patna. The issue involved in all the five appeals is whether compliance of the Tribunal s order is an adjudication order referred to under Section 35E of the Central Excise Act, 1944. 2. Shri B.L. Narasimhan and Shri Shekhar Vyas, learned Advocates have appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Assistant Commissioner of Central Excise Division-I, cannot be treated to be an adjudication order because he cannot pass an order over and above the order passed by the CEGAT for refund. The lower authorities were only to comply with the order passed by the Tribunal and it is a well settled law as well as the CBEC has also issued instructions in this regard that when an order for refund has been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X