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<h1>The SC dismissed the appeal for lacking merit upon review of the case records.</h1> The SC dismissed the appeal for lacking merit upon review of the case records. - 2017 (345) E.L.T. A69 (SC) 100% EOU - debonding - DTA sales made by the appellant against advance DTA permission - Concessional rate of duty under N/N. 23/2003-CE (Sl. No. 2) - the decision in the case of M/s. Bony Polymers (P) Ltd. Versus CCE, Delhi-III [2015 (8) TMI 299 - CESTAT NEW DELHI] contested - Held that: - the appeal, being devoid of any merit, deserves to be dismissed and is dismissed accordingly. The Supreme Court dismissed the appeal as it was found to be devoid of merit upon review of the case records.