https://www.taxtmi.com/caselaws?id=383204 The Tribunal ruled that oil cess is not applicable to condensate under the Oil Industries Development Act due to its classification as distinct from crude oil. Consequently, the imposition of National Calamity Contingent Duty (NCCD) and other cesses on condensate was deemed unjustified. The Tribunal found the demand for show cause notices to be time-barred, as the extended period of limitation was not invoked. The impugned demand was set aside, and the appeal was allowed, following precedent and overturning the order-in-appeal. en-us Fri, 25 Jan 2019 00:00:00 +0530 Wed, 17 Jul 2019 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383204 The Tribunal ruled that oil cess is not applicable to condensate under the Oil Industries Development Act due to its classification as distinct from crude oil. Consequently, the imposition of National Calamity Contingent Duty (NCCD) and other cesses on condensate was deemed unjustified. The Tribunal found the demand for show cause notices to be time-barred, as the extended period of limitation was not invoked. The impugned demand was set aside, and the appeal was allowed, following precedent and overturning the order-in-appeal. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383204