TaxTMI 
TaxTMI 
2023 (12) TMI 600
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....tment Shri Jitin Singhal, Advocate for the Respondent ORDER The order dated June 06, 2019 passed by the Commissioner (Appeals) setting aside the order dated March 09, 2018 passed by the Joint Commissioner has led to the filing of this appeal by the Department. 2. The issue that arises for consideration in this appeal is whether the product „condensate‟ would be leviable to oil ces....
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....owed. The relevant portion of the order is reproduced below : 14. The issue involved in this case is regarding the levy of oil cess under OIDA on the "Condensate" which emerges out of the processing of natural gas. The oil cess in terms of Section 15 of OIDA, is required to be collected as duty of excise as per the rate of the specified item in the schedule. As per the Act the provision of Centr....
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....de oil means petroleum in its natural states in the viscous or sold in the form of refined or other oil treating or water foreign substance has been extracted". 16. .......We find that Section 15 of OIDA imposes oil cess only on two products namely crude oil or natural gas as referred above. The term petroleum product is very very wide and within its ambit covers all the hydrocarbons. If the con....
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....refore, hold that the oil cess is not leviable on the "condensate" and under OIDA either on merits or also on limitation. Accordingly, we set aside the impugned demand and allow the appeals. Further the demand of oil cess is there is not leviable no question of imposition of any other duties." 4. This decision in the case of the respondent was followed by the Tribunal in another case for a differ....