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2023 (12) TMI 600 - AT - Central ExciseLevy of oil cess under section 15(1) of the Oil Industry (Development) Act, 1974 - condensate - period from March 2016 to September 2016 - HELD THAT:- The Joint Commissioner, by order dated March 09, 2018, has confirmed the demand with interest and penalty but the Commissioner (Appeals), following the order of the Tribunal rendered in the case of the respondent itself M/S FOCUS ENERGY LTD. & OTHERS VERSUS C.C.E. JAIPUR [2018 (12) TMI 1168 - CESTAT NEW DELHI] for an earlier period, has dropped the demand holding that condensate emerging out during the processing of natural gas is not crude oil and, therefore, not chargeable to oil cess. In the said decision, the order dated December 29, 2014 passed by the adjudicating authority was set aside and the appeal was allowed. This decision in the case of the respondent was followed by the Tribunal in another case for a different period, in M/S FOCUS ENERGY LIMITED VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE [2019 (7) TMI 900 - CESTAT NEW DELHI]. The impugned order has relied upon three decisions of the Tribunal which have not been set aside - there are no merit in this appeal - appeal dismissed.
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