Refund compliance is not independent adjudication where the lower authority merely implements a Tribunal order.

Compliance by an Assistant Commissioner with a Tribunal refund order did not amount to an independent adjudication under Section 35E of the Central Excise Act, 1944. Because the refund was only implementation of the Tribunal's final direction and did not determine rights or liabilities afresh, it could not be treated as an adjudication order subject to review. The refund order was therefore held not to be an adjudication order, and the appeals were allowed.

---

---

Issues: Whether compliance with the Tribunal's refund order by the Assistant Commissioner could be treated as an adjudication order under Section 35E of the Central Excise Act, 1944.

Analysis: The refund made by the lower authority was only in implementation of the Tribunal's final order. Such compliance did not involve an independent adjudication on rights or liabilities, and therefore could not be characterised as an adjudication order amenable to review under Section 35E.

Conclusion: The refund order passed by the Assistant Commissioner was not an adjudication order, and the appeals were allowed.

---