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<h1>Appeal rejected for diesel sets' benefit claim under Notification No. 20/79-C.E.</h1> <h3>DELMOT ENGG. PVT. LTD. Versus COMMISSIONER OF C. EX., BOMBAY-III</h3> The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as the appellants failed to provide evidence that their diesel generating sets ... Appeal without pleading and evidence - Benefit of Notification No. 20/79-C.E. claimed The Appellate Tribunal CEGAT, New Delhi heard a case where appellants claimed benefits under Notification No. 20/79-C.E. for diesel generating sets of 100V and above. The appellants did not prove their sets met this criteria, so the appeal was rejected due to lack of evidence.