2010 (1) TMI 1158

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....er 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 clearances. The department has taken a vie....

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...., 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 invokable. Admittedly, the facts in this case are also similar....