2002 (12) TMI 289

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....vocate, submitted that the Appellants manufacture petroleum products including benzene and Toluene; that during the period February, 1993 to June, 1993, they, on account of error, calculated assessable value on the basis of prices inclusive of duty which resulted in payment of excess duty; that they filed refund claim for Rs. 21,07,795/- on 16-11-93; that the Assistant Commissioner under Adjudication Order No. R/149/95, dated 9-1-96 rejected their refund claim without issuing any show cause notice and without proper verification of the documents submitted by them; that the Commissioner (Appeals), under Order dated 20-1-98, remanded the matter for de novo adjudication to the Assistant Commissioner after verifying the principles of natural ju....

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....ng Ltd. v. Commissioner of Central Excise, 1990 (50) E.L.T. 430 wherein it has been held that the Assistant Collector does not have the power of readjudication and that he cannot readjudicate the matter which has already been adjudicated by his predecessor. Reliance has also been placed on the decision of the Supreme Court in the case of Union of India v. K.M. Shankarappa - 2001 (127) E.L.T. 8 (Supreme Court) wherein it has been held that decision passed by the judicial body would be final and binding so far as the executive is concerned and to permit the executive to review and/or revise that decision would amount to interference with the exercise of judicial function. He has also relied upon the decision in the case of Commissioner of Cen....