2010 (1) TMI 1158

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..... ant 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 view that such clearances should be calculated i .....

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..... e 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 as regards filing of returns, submission .....

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..... is a need for discussion in respect of each item as to why the benefit of notification cannot be extended, the matter is required to be remanded. Accordingly, we waive the requirement of pre-deposit and allow the stay petition and remand the matter to the Commissioner for a fresh decision after considering submissions made by the appellants if they choose to make submissions before him. (Dict .....

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