TMI Blog2000 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. After hearing both the sides on the stay application, it appeared that the main appeal itself could be taken up for disposal. Shri Ramtake submitted that the proceeding may be confined to the disposal of the stay application alone. We find that the same issue was before us earlier and very substantial arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DRI. The panchanama shows that the machines earlier imported were installed and were operational in the said premises utilised in the manufacture of gold chains. The officers seized the 4 machines. On 13-3-1992, show cause notice was issued. The show cause notice mentioned that persons registered with the said Council were either manufacturer exporters or merchant exporters. It was mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the show cause notice and ordered confiscation of the machines permitting their redemption on payment of fine of Rs. One lakh and imposed penalty of Rs. One lakh on the importers. The present appeal arises out of this order. 4. We have heard Shri H.C. Jain, advocate appearing along with Shri V.I. Dalvi, advocate for the appellants. Shri Ramtake, JDR appeared for the Revenue. 5. In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 6. In fact, the present appellants are the actual users of the machines. This is evident from the panchanama referred to above which states that the panchas and officers found the workers engaged in using the very machines. Thus, in fact the appellants were actual users although in their application before the Council, they may have described themselves as merchant exporters. This being the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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