https://www.taxtmi.com/caselaws?id=105001 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. en-us Thu, 12 Sep 2002 00:00:00 +0530 Fri, 02 Mar 2012 11:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105001 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. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105001