1991 (12) TMI 149

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....s. [Order per : R. Jayaraman, Member (T)]. -  Though, this day, only stay application was listed for hearing, after hearing the arguments of both the sides and with their concurrence, the appeal itself was taken up for disposal; 2. This appeal is directed against the order-in-appeal bearing No. A-109/91, dated 20-9-1991 passed by the Collector of Central Excise & Customs (Appeals), P....

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....he aforesaid loss. However, during the appeal before the Collector (Appeals) they had obtained the order of the Assistant Collector (Refund) one dated 31-8-1991 covering a quantity of 3.650 M.T. and another dated 16-8-1991 covering a quantity of 24.420 M.T. However, the Collector (Appeals) have held that the Assistant Collector (Refund) in the Maritime Collector's office cannot condone the loss. ....

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....sstt. Collector (Refund) in Maritime Collector's office. When the competent authority has accepted that the entire quantity removed has been exported and the shortage is to be condoned, he cannot have, on his own, disregarded that order. In view of this, the demand either on the exporter or on the manufacturer cannot be sustained. Moreover, in this case, it is not correct to hold that the manufact....