https://www.taxtmi.com/caselaws?id=107605 Cess on crude oil under the Oil Industries (Development) Act, 1974 is chargeable on the net crude oil after removal of water and foreign substances, not on the gross quantity containing moisture and sediment. Processes undertaken solely to extract water and foreign matter, including settling or drainage before or within the refinery, do not alter that assessable basis. On limitation, the materials referred to by the appellant suggested that the department may have been aware that cess was paid on net crude oil, and the existing evidence was not fully examined. The question of suppression and the extended period therefore required fresh reconsideration. en-us Fri, 27 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107605 Cess on crude oil under the Oil Industries (Development) Act, 1974 is chargeable on the net crude oil after removal of water and foreign substances, not on the gross quantity containing moisture and sediment. Processes undertaken solely to extract water and foreign matter, including settling or drainage before or within the refinery, do not alter that assessable basis. On limitation, the materials referred to by the appellant suggested that the department may have been aware that cess was paid on net crude oil, and the existing evidence was not fully examined. The question of suppression and the extended period therefore required fresh reconsideration. Case-Laws Central Excise Fri, 27 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107605