https://www.taxtmi.com/caselaws?id=410536 The Tribunal dismissed the Department's appeal, upholding the Commissioner's order that dropped the NCCD demand. The product "heavier hydrocarbons" (gas condensate) is classifiable under Heading 2709 but is not marketable and hence not excisable. Consequently, no NCCD is leviable, and no penalty or interest is recoverable. en-us Mon, 02 Aug 2021 00:00:00 +0530 Wed, 04 Aug 2021 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410536 The Tribunal dismissed the Department's appeal, upholding the Commissioner's order that dropped the NCCD demand. The product "heavier hydrocarbons" (gas condensate) is classifiable under Heading 2709 but is not marketable and hence not excisable. Consequently, no NCCD is leviable, and no penalty or interest is recoverable. Case-Laws Central Excise Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410536