1991 (12) TMI 149 - AT - Central Excise

Summary

The appeal was against a demand and penalty imposed on the appellants for molasses not exported by Indian Molasses Co. P. Ltd. The Collector (Appeals) held that the loss could not be condoned, but the Tribunal found that the exporter had obtained the necessary orders condoning the shortage. The demand cannot be sustained on the manufacturer as the goods were removed for export by the exporter, who executed the bond. The appeal was allowed, and the orders of the authorities below were set aside.