2010 (1) TMI 1158

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....e (Adv) Respondent: Shri Sameer Chitkara (SDR) Per: B.S.V. Murthy: Appellant is a 100% EOU and in terms of para 6.8 of Foreign Trade Policy and Exemption Notification No.23/2003-CE dated 31.3.2003, they are permitted to clear 50% of dye quoted quantity into domestic tariff area.  In terms of these provisions appellants were engaged in the manufacture of different types of dyes, made ....

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....is case unlike the case which was brought up yesterday, there is no categorization of dyes for the purpose of finding out eligibility and details are not available.  Another difference is that for calculating extended period, Commissioner has taken a view that it should be taken from the end of the financial year. We have already taken a view in the other appeal that extended period is not in....