https://www.taxtmi.com/caselaws?id=121389 Cess under the Oil Industries (Development) Act, 1974 was held assessable on the quantity received in the refinery, because Section 15(2) fixes the taxable incidence by reference to that statutory measure. The Tribunal rejected assessment on the quantity produced in the oil fields, as that approach departed from the charging provision. The impugned order was set aside and the matter remitted for fresh verification of duty payment on the refinery-received quantity, with an opportunity of hearing to the appellants. en-us Tue, 27 Mar 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121389 Cess under the Oil Industries (Development) Act, 1974 was held assessable on the quantity received in the refinery, because Section 15(2) fixes the taxable incidence by reference to that statutory measure. The Tribunal rejected assessment on the quantity produced in the oil fields, as that approach departed from the charging provision. The impugned order was set aside and the matter remitted for fresh verification of duty payment on the refinery-received quantity, with an opportunity of hearing to the appellants. Case-Laws Central Excise Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121389