9911796707
TMI Blog2002 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts including benzene and Toluene; that during the period February, 1993 to June, 1993, they, on account of error, calculated assessable value on the basis of prices inclusive of duty which resulted in payment of excess duty; that they filed refund claim for Rs. 21,07,795/- on 16-11-93; that the Assistant Commissioner under Adjudication Order No. R/149/95, dated 9-1-96 rejected their refund claim without issuing any show cause notice and without proper verification of the documents submitted by them; that the Commissioner (Appeals), under Order dated 20-1-98, remanded the matter for de novo adjudication to the Assistant Commissioner after verifying the principles of natural justice; that the Assistant Commissioner, again, under Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 wherein it has been held that the Assistant Collector does not have the power of readjudication and that he cannot readjudicate the matter which has already been adjudicated by his predecessor. Reliance has also been placed on the decision of the Supreme Court in the case of Union of India v. K.M. Shankarappa - 2001 (127) E.L.T. 8 (Supreme Court) wherein it has been held that decision passed by the judicial body would be final and binding so far as the executive is concerned and to permit the executive to review and/or revise that decision would amount to interference with the exercise of judicial function. He has also relied upon the decision in the case of Commissioner of Central Excise v. Adarsh Rerolling Mills - 2002 (143) E.L.T. 533 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by the Appellants against the Order-in-Original No. 73/98-99, dated 18-2-99 by which the Assistant Commissioner had rejected their refund claim. The Commissioner (Appeals) has passed the Order as under :- The impugned Order passed by the Adjudicating Authority is found unsustainable, I, therefore, set aside the same and allow the Appeal. There is considerable force in the submissions of the learned Advocate that once the Order passed by the Assistant Commissioner rejecting their refund claim has been set aside and their Appeal has been allowed by the Commissioner (Appeals), it is not open to the Assistant Commissioner to sit in judgment and to readjudicate the matter once again. It has not, however, been brought on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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