2015 (11) TMI 1591

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....or the Appellant Mr. G. R. Singh (DR) for the Respondent ORDER The brief facts of the case are that the appellant is a manufacture - exporter of steel and under the Provisions of the Central Excise Rules, 2002 has furnished the Letter of Undertaking (LUT), before the Jurisdictional Central Excise Authorities, which was accepted and considered as proper. However, during the disputed period....

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....nufacturer is required to follow for export of goods without payment of Central Excise duty. In the said notification, it has been specified that the manufacturer-exporter may furnish the letter of undertaking in the form specified in Annexure-II in lieu bond. Nowhere in said notification, there is any mention that the LUT has to be renewed every year by the manufacturer-exporter. Since the CBEC h....