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TMI Blog1999 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : J.H. Joglekar, Member (T)].- These three appeals are by the same appellant. The facts being common, these appeals are being disposed off in this common order. 2. The Appellants imported lead concentrate (Lead concentrated ore) in March, 1989, Aug., 1989 and July, 1990 under the OGL for, actual use and the consignments were duly cleared. Later show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l". The Import Policy at the material time defined the term as under :- "Actual users (Industrial) shall mean an industrial undertaking, engaged in the manufacture of any goods for which it holds a valid licence." 5. The Industrial licence in possession of appellants is dated 13-8-1987 whereby they were termed to manufacture among new articles, lead (wires/strip/pipes). Under the clause "su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lead. In the reply dated 1-3-1990, the appellants informed the Ministry that they were converting concentrate into lead. In their further letter dated 22-3-1990, it was claimed that furnaces were installed for smelting. It was claimed that they could make ingots either from scrap or from concentrates. Further guidance of the Ministry was sought. The claim is made in the appeal memorandum and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese Advance licences are granted after scrutiny by the committee. Shri Parthasarthy informs that the parent Ministry representative is also part of the department. 10. We have seen in the proceedings, the statement and the claim that smelting of L/C was an activity reserved for the public undertaking. Nothing in the proceedings show whether this was later changed. What is evident is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory had machinery for smelting and refining. The final accounts published on 27-8-1990 list under raw material consumed, L/C also. Therefore it cannot be said that at the time of importation the importers had suppressed any evidence or misrepresented any facts. Therefore, the two Show Cause Notices issued on 11-1-1991 and 5-7-1990 are clearly barred by limitation. 13. Thus on merits in all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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