Quasi-judicial MODVAT credit adjudication is appealable, and administrative superiors cannot assume appellate jurisdiction without statutory authority.

An order disallowing wrongly availed MODVAT credit under Rule 57-1 is a quasi-judicial adjudication, not a mere administrative direction, and is appealable under the Act. An administratively superior officer cannot exercise appellate jurisdiction over the Superintendent's adjudication unless the statute expressly provides for it. The doctrine of merger applies only when a competent appellate authority has heard the matter, and it does not validate interference by a superior administrative officer. Accordingly, the superior officer's interference was without jurisdiction and non est, while the original credit-reversal order remained valid and operative.

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Issues: Whether the Superintendent's order under Rule 57-1 was a quasi-judicial adjudication and appealable, and whether the Assistant Collector had jurisdiction to interfere with that order.

Analysis: Rule 57-1 empowered the proper officer to disallow wrongly availed MODVAT credit and recover the amount. An order passed under that rule was an adjudicatory order in exercise of quasi-judicial power, not a mere administrative direction, and was appealable under the Act. The Assistant Collector was only administratively superior to the Superintendent and had no appellate jurisdiction to sit in judgment over the Superintendent's adjudication. The doctrine of merger did not apply because it operates only when a competent appellate authority hears the matter. The plea based on absence of notice and natural justice could not sustain interference in this appeal, since challenge had not been made before the proper appellate forum.

Conclusion: The Assistant Collector's order was without jurisdiction and non est, while the Superintendent's order remained valid and operative.

Final Conclusion: The appeal failed, and the original duty-credit reversal order stood restored.

Ratio Decidendi: An adjudication on wrongful MODVAT credit under Rule 57-1 by the proper officer is a quasi-judicial and appealable order, and an administratively superior officer cannot assume appellate jurisdiction over it unless the statute so permits.

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