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TMI Blog2023 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - MR. DILIP GUPTA, PRESIDENT AND MR. P.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he processing of natural gas. The oil cess in terms of Section 15 of OIDA, is required to be collected as duty of excise as per the rate of the specified item in the schedule. As per the Act the provision of Central Excises and Salt Act, 1944 and Rules made thereunder, including those relating to refunds and exemption from duty, cess, as far as may be, applied in relation to levy and collection of duty of excise leviable under this Section and for this the provision of that Act shall have effect as if that Act provided for the levy of duty of Excise on all items specified in the Schedule. We have also seen the definition of Condensate under the Petroleum and Natural Gas Rules, 1954, which read under Rule 3(ac) as under, Condensate means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the condensate and under OIDA either on merits or also on limitation. Accordingly, we set aside the impugned demand and allow the appeals. Further the demand of oil cess is there is not leviable no question of imposition of any other duties. 4. This decision in the case of the respondent was followed by the Tribunal in another case for a different period, which decision is reported in 2019 (7) TMI 900 CESTAT New Delhi decided on January 25, 2019. The decision was again followed by the Tribunal in another case of the respondent for a different period which decision is reported in 2019-TIOL-3756-CESTAT-DEL decided on June 19, 2019. 5. The main ground taken in the appeal is that, the decision of the Tribunal rendered on October ..... X X X X Extracts X X X X X X X X Extracts X X X X
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