2020 (2) TMI 1086

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....DER RAJU This appeal has been filed by M/s. Flexi Tuff International Ltd., numerous opportunities of hearing were given on 13.5.2019, 27.06.2019, 23.09.2019, 15.10.2019, 07.11.2019, 29.11.2019 & 12.12.2019 but no one appeared therefore the appeal is being taken up for decision without hearing the appellant and on the basis of the grounds of appeal. 2. The dispute in the instant case relates to ....

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....e Finance Act, 1999. 4. Learned Authorized Representative pointed out that the issue is squarely covered by the decision of tribunal in case of S J L T Textiles P Ltd Vs. CC, 2013 (297) ELT 144 (Tri-Bang) wherein it has been held that notification no. 43/2002 does not grant exemption from levy under section 116 of the Finance Act, 1999. 5. We find that the issue is squarely covered by decision o....