2002 (9) TMI 484

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....ppellant. Shri H.C. Verma, DR, for the Respondent. [Order]. -  These appeals have been filed against the order dated 16-11-2000 passed by the Commissioner of Customs and Central Excise (Appeals), Patna. The issue involved in all the five appeals is whether compliance of the Tribunal's order is "an adjudication order" referred to under Section 35E of the Central Excise Act, 1944. 2....

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....claim pursuant to the final order of the CEGAT, the order-in-original passed by the Assistant Commissioner of Central Excise Division-I, cannot be treated to be an adjudication order because he cannot pass an order over and above the order passed by the CEGAT for refund. The lower authorities were only to comply with the order passed by the Tribunal and it is a well settled law as well as the CBEC....