https://www.taxtmi.com/caselaws?id=382791 Condensate emerging during natural gas processing was held outside the levy of oil cess and allied duties because it is not crude oil within the scope of the charging provision under Section 15 of the Oil Industry (Development) Act, 1974. The Tribunal followed its earlier ruling in the assessee's own case and treated the by-product as not covered by implication. It also accepted the limitation objection, noting that the demand was raised without invocation of the extended period and was therefore time barred. en-us Wed, 19 Jun 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382791 Condensate emerging during natural gas processing was held outside the levy of oil cess and allied duties because it is not crude oil within the scope of the charging provision under Section 15 of the Oil Industry (Development) Act, 1974. The Tribunal followed its earlier ruling in the assessee's own case and treated the by-product as not covered by implication. It also accepted the limitation objection, noting that the demand was raised without invocation of the extended period and was therefore time barred. Case-Laws Central Excise Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382791