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2019 (7) TMI 487 - AT - Central ExciseImposition of the oil cess and National Calamity Contingent Duty (NCCD), education cess (EC), secondary and higher secondary education cess (SHE) - condensate which emerges out during the process of processing of the natural gas in the appellant‟s natural gas processing plant - HELD THAT:- This issue has previously been decided by this Tribunal in the appellant‟s own case M/S FOCUS ENERGY LTD. & OTHERS VERSUS C.C.E. JAIPUR [2018 (12) TMI 1168 - CESTAT NEW DELHI] where it was held that The oil cess is not leviable on the “condensate” and under OIDA. Appeal allowed - decided in favor of appellant.
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