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2015 (6) TMI 1218 - AT - Central ExcisePenalty u/r 27 of CER - non-renewal of letter of undertaking - allegation that the requirements under Notification No. 42/2001-C.E.(N.T.) dated 26.06.2001 not complied with - scope of SCN - HELD THAT:- Undisputedly the Notification No. 42/2001-CE(NT) dated 26.06.2001 does not state that the LUT has to be renewed every twelve months. The notification says that “the manufacturer-exporter may furnish a letter of undertaking in the form specified in Annexure II in lieu of a bond”. In para 3.4 of Chapter 7 of CBEC’s Central Excise Manual of Supplementary Instructions, 2005 it is seen stated that the “Letter of undertaking shall be valid only for a period of twelve months”. Needless to say that instructions are issued by the Board to bring uniformity in administration of law. The appellant here in has submitted the triplicate and quadruplicate copies of the relevant ARE-I. In such circumstances when proof of export is on record the failure if any, to comply with such instruction which is not in accordance with the Notification No. 42/2001-CE(NT) dated 26.06.2001 cannot be held to be procedural lapse. The purpose sought to be achieved by such instruction is to establish the genuineness of export of goods. When the proof of export is on record otherwise, to give undue reliance upon the instruction is not called for. The imposition of penalty is otherwise also unwarranted for the reason that the show cause notice does not mention of levy of penalty under Rule 27 of Central Excise Rules, 2002 - Appeal allowed - decided in favor of appellant.
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