2020 (10) TMI 819 - SCH - Central Excise

Imposition 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 - it was held by CESTAT that the oil cess is not leviable on the condensate and under OIDA. HELD THAT - The Civil Appeal is dismissed on the ground of low tax effect.