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2019 (11) TMI 1808 - SUPREME COURTMaintainability of appeal - monetary limit involved - Imposition of oil cess and National Calamity Contingent Duty (NCCD), education cess(EC), secondary and higher secondary education cess(SHE) - “Condensate” which emerges out during the processing of natural gas in their gas plant - HELD THAT:- The Civil Appeals are dismissed on the ground of low tax effect.
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