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2013 (9) TMI 223 - HC - Indian LawsCategorization of the LPG Gas Bottling Plant – Period of Limitation - According to the Petitioner, the activity of LPG Gas Bottling Plant is a manufacturing activity and, therefore, the Petitioner should be charged under category HTI Industrial. According to the Respondent, however, the aforesaid activity of the Petitioner is not a manufacturing activity and, hence, they are entitled to levy and charge electricity at HTII i..e commercial category. Since, the bill for HTII Commercial Category was received by the Petitioner - Whether the activity of running a gas bottling plant was a Commercial activity or a manufacture activity - Department was of the view that the activity of the assesse was not a manufacturing activity and they were entitled to levy and charge electricity - Held that - The grievances made by the assesse was within limitation - The activity will contribute a “Manufacturing Activity - Neither the CGRF nor the Ombudsman had considered the relevant provisions of the Explosives Act, 1884 and the Gas Cylinder Rules 2004 - The assesse had elaborately explained before the Authority below that the process of the industry was not simple refilling LPG Cylinder - It was explained that the activity comprises of LPG suction, vapour distribution, degassification, compression of LPG vapour, external and internal cleaning, hydro pressure test, refilling, sealing, quality control etc. Whether the assesse carried on a manufacturing activity when it was running its Gas Bottling Plant, the matter deserves to be remanded to the Electricity Ombudsman - Held that:- The Ombudsman had not considered all the Judgments and had dismissed the representation of the assesse - Rule was made partly absolute by setting aside the Judgment and Order passed by the Electricity Ombudsman in Representation No.82 of 2011 and the matter was remanded back to the Electricity Ombudsman for a de novo hearing - the Ombudsman shall apply his mind to the Provisions of the definition of the word “manufacture” under the Explosives Act, 1884 and the term “manufacture of Gas” under the Gas Cylinder Rules, 2004 .
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