https://www.taxtmi.com/caselaws?id=446916 Oil cess under section 15(1) of the Oil Industry (Development) Act, 1974 applies only to crude oil and natural gas, not to condensate produced during natural gas processing. The Tribunal treated condensate as a separate hydrocarbon product under rule 3(ac) of the Petroleum and Natural Gas Rules, 1954, and noted that its inclusion in the charging provision would require express statutory language. Relying on its earlier unshaken decisions in the same assessee's cases, it found no basis to depart from that view and held the demand unsustainable. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446916 Oil cess under section 15(1) of the Oil Industry (Development) Act, 1974 applies only to crude oil and natural gas, not to condensate produced during natural gas processing. The Tribunal treated condensate as a separate hydrocarbon product under rule 3(ac) of the Petroleum and Natural Gas Rules, 1954, and noted that its inclusion in the charging provision would require express statutory language. Relying on its earlier unshaken decisions in the same assessee's cases, it found no basis to depart from that view and held the demand unsustainable. Case-Laws Central Excise Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446916