2000 (12) TMI 148

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....Order per : Justice K. Sreedharan, President]. - 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....

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....n (2) of Section 15 of the OIDA establishes 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 u....