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1991 (12) TMI 149 - AT - Central ExciseExtract: .......quantity not exported can be raised only against M/s. Indian Molasses Co. P. Ltd. as per Rule 14A of the Central Excise Rules. Hence, the appellants, who are manufacturers and who have not removed the goods for export under bond cannot be fastened with duty liability. I, therefore, allow the appeal and set aside the orders of the authorities below.
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