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2020 (2) TMI 1086 - AT - CustomsDemand of Additional duty of Customs (High Speed Diesel Oil) - section 116 of the Finance Act, 1999 with effect from 1.3.1999 - HELD THAT:- The issue is squarely covered by the decision of tribunal in case of SJLT. TEXTILES (P) LTD. VERSUS COMMISSIONER OF CUSTOMS, COCHIN [2014 (1) TMI 1523 - CESTAT BANGALORE] wherein it has been held that notification no. 43/2002 does not grant exemption from levy under section 116 of the Finance Act, 1999. Appeal dismissed.
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