https://www.taxtmi.com/caselaws?id=74777 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. en-us Thu, 02 Feb 1989 00:00:00 +0530 Fri, 10 Jun 2011 18:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74777 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. Case-Laws Central Excise Thu, 02 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74777