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of <h1>Appeal allowed, demand on manufacturer set aside. Exporter complied with bond for molasses export.</h1> <h3>SHREE VITHAL SSK. LTD. Versus COLLECTOR OF CENTRAL EXCISE</h3> The appeal was allowed, and the orders of the authorities below were set aside. The demand imposed on the manufacturer for molasses not exported was found ... Adjudication - Order final if not appealed against 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.
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