2000 (12) TMI 148

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....esident]. - The short question that arises for consideration in this appeal is whether the demand for cess made by the Collector of Central Excise, Bombay-I as per Order-in-Original No. 76/94, dated 29-09-1994 is in conformity with the provisions contained in Section 15(2) of the Oil Industries Development Act (OIDA), 1974. Section 15(2) of that Act, inter alia, states that the excise duty leviabl....

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....es that cess shall be payable by the producer namely M/s. ONGC. Therefore, in spite of the on going dispute of M/s. ONGC with the IOC, it was to be held that the liability to pay cess on the crude oil on board the vessel remains on M/s. ONGC and they have to fulfil that obligation, whether they are paid in turn by the IOC or not." (emphasis added) This understanding of the law by the Commissioner....