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2019 (7) TMI 900 - 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:- The appellant have been classifying the product under chapter sub-heading 2709 of the Central Excise Tariff Act claiming it as a form of natural gas - The assessee have been filing the required ER-1 returns for the same, wherein they have claimed that the condensate being form of the gas is nil rated so far as central excise duty is concerned and therefore other duties such as all cess, NCCD, education cess, secondary and higher secondary cess, on the quantities of condensate cleared by them is not leviable. The 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 oil cess is not leviable on the “condensate” and under OIDA either on merits or also on limitation. Appeal allowed - decided in favor of appellant.
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