2008 (10) TMI 152

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....Appeals) are challenged wherein Commissioner (Appeals) held that validity of LUT cannot be restricted to export exempted goods. Ld. JCDR submits that the delay in sanction of rebate occurred because of letter given by the respondents that they would not claim the rebate on waste elements. She also submits that delay occurred because of correspondence between respondents and Revenue. As regards LUT, she submits that LUT required to cover duty liability. If there is no duty liability what is it that exporters are undertaking to fulfil in the question? Therefore, she submits that no LUT is required in the case of exempted goods. Ld. CA on behalf of respondents submits that it is not correct to say that the delay in sanction occurred because of....

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.... would be sufficient and serve the purpose :- "Para 5.1. The issue to be decided is whether the Letter of Undertaking in form UT-I issued for export of excisable goods may be used for export of exempted goods also. In other words, the question of law arises whether the excisable goods include both dutiable and exempted goods or not. 5.2. Central Excise (No. 2) Rules, 2001 has been superseded by the Central Excise Rules, 2002. Rule 19 of the Central Excise Rules, 2002 provides the procedure for export without payment of duty, sub-Rule (1) of Rule 19 reads as under: "Rule 19. Export without payment of duty. - (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the ware....