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TMI Blog2014 (12) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, on a perusal of the records, has held that the licences and documents were furnished at the time of export and also at the time of import of the raw materials for replenishment and such details were furnished to the licencing authority, which includes, DEEC passbook and other export documents. The said documents have been scrutinized by the DGFT and customs authorities and, thereafter, the goods were allowed clearance by an order passed by the appropriate officer. If that be the case, this issue ought to have been agitated by the Department within the period prescribed. The question of suppression does not arise in the light of the finding of the Commissioner himself, which clearly shows that goods imported and exported tally as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich have not been used in the manufacture of resultant products covered by the advance licenses?" 2. The respondent is a manufacturer of helical springs. During the period 1996-2000, they obtained 24 advance licences and imported raw material, viz., spring steel wires, to be used in the manufacture of resultant products, which have already been exempted under the said scheme. The DRI, based on investigation, issued a show cause notice invoking the extended period, alleging suppression. The allegation of the DRI is that the raw material imported under the advance licenses as replenishment, were different from the raw material used in the manufacture of exported goods in terms of character, thickness, etc. The respondent imported spring stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Supreme Court in Oblum Electrical case (supra) and came to hold that the actual user condition cannot be imposed in these notifications in the light of the decision in Oblum Electrical's case (supra) and various other decisions of the Tribunal referred to in the order, which have attained finality. 5. On the question of limitation, the Tribunal held as follows :- "11. ...... The further case of the assessee that the demands are barred by time is a well taken ground for the reason that all the details and particulars have been mentioned in the records and on our perusal of the entire records, including the licence and the documents furnished at the time of export and at the time of import of the raw materials for replenishment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. This Court, on a careful consideration of the rival submissions, is in agreement with the contention raised by Mr.Arvind Datar, learned senior counsel on the scope of the appeal, more so, with regard to certain findings of the original authority as recorded by the Tribunal. 9. Para 35 of the order of the original authority, which has been extracted by the Tribunal, clearly goes to hold that the description of the item imported was strictly in accordance with the SION and what has been exported tally with the description in the licence. For better clarity, the relevant portion of the order is extracted hereinbelow :- "35. No doubt the description of the items imported are strictly in accordance with the SION. It is also correct that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that the licences and documents were furnished at the time of export and also at the time of import of the raw materials for replenishment and such details were furnished to the licencing authority, which includes, DEEC passbook and other export documents. The said documents have been scrutinized by the DGFT and customs authorities and, thereafter, the goods were allowed clearance by an order passed by the appropriate officer. If that be the case, this issue ought to have been agitated by the Department within the period prescribed. The question of suppression does not arise in the light of the finding of the Commissioner himself, which clearly shows that goods imported and exported tally as per licence. 11. In the light of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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