https://www.taxtmi.com/caselaws?id=383204 Oil cess and allied duties were held not leviable on condensate emerging during processing of natural gas because the product was treated as distinct from crude oil and was not expressly covered by the charging provision under the Oil Industries Development Act; taxation could not be imposed by implication, and the Tribunal followed its earlier decision in the same matter. The demand was also found time barred because only the normal limitation period under the Central Excise Act, 1944 was invoked and no valid extended period had been applied. On both merits and limitation, the impugned demand was unsustainable and the appeal succeeded. 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 Oil cess and allied duties were held not leviable on condensate emerging during processing of natural gas because the product was treated as distinct from crude oil and was not expressly covered by the charging provision under the Oil Industries Development Act; taxation could not be imposed by implication, and the Tribunal followed its earlier decision in the same matter. The demand was also found time barred because only the normal limitation period under the Central Excise Act, 1944 was invoked and no valid extended period had been applied. On both merits and limitation, the impugned demand was unsustainable and the appeal succeeded. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383204