TMI Blog2008 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... the export of exempted goods i.e. goods attracting “nil” rate of duty in CET - E/376 to 386/2008 - A/2356-2366/2008-WZB/AHD - Dated:- 27-10-2008 - Shri B.S.V. Murthy, Member (T) Ms. M.I.J. Micheal, Jt. CDR, for the Appellant. Shri Mukund Chouhan , CA , for the Respondent. [Order]. - Eleven appeals filed by the Revenue involve two issues. In the first set of nine appeals, Revenue is challenging the order of the Commissioner (Appeals) wherein she had held that interest on the rebate claims is admissible. In the second set of appeals two orders of the Commissioner (Appeals) are challenged wherein Commissioner (Appeals) held that validity of LUT cannot be restricted to export exempted goods. Ld. JCDR submits that the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in payment unless Revenue is able to show that rebate claim was incomplete. In this case respondents wrote to exclude rebate a waste and process claim quickly but even then the sanction was delayed. Now Commissioner (Appeals) has allowed rebate on waste also which is not under challenge. Therefore, the claim for interest has rightly been allowed by the Commissioner (Appeals) and therefore nine appeals filed by the Revenue deserve to be rejected. As regards the appeal filed for the LUT, I find that Commissioner (Appeals) has dealt the issue in detail and reproduction of her observation 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his behalf in a sum equal at least to the duty chargeable on the goods, with such surety or sufficient security, as such officers may approve for the due arrival thereof at the place of export and their export there from under Customs or as the case may be postal supervision. The manufacturer-exporter may furnish a letter of undertaking in the Form specified in Annexure-II in lieu of a bond." From perusal of the above, it is clear that the letter of undertaking in the form UT-1 is to be used by the manufacturer-exporter for the export of all excisable goods. 5.4 In this connection I also refer Section 2(d) of the Central Excise Act, 1944 which reads as under: "(d) "excisable goods" means goods specified in the First Schedule and the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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