| The appellant M/s Bharat Petroleum Corporation Ltd is a Public Sector undertaking engaged in refining and marketing of petroleum products in India. M/s BPCL is on EHT consumer of the licensee KSEBL availed power for the storage, pumping through pipe lines and filling to tank wagon and tank lorry. The tariff applied to the consumer no. LCN -16/1666 is EHT industrial tariff. When the licensee inspected on later it is found there is no manufacturing allied activities are carried out there. As this is only a storage cum dispatch unit, the tariff has been changed retrospectively to EHT commercial. The short assessment was prepared for Rs.7,74,63,150/- for a period from 01/05/2013 to 31/07/2023 and demand notice has been sent to the appellant. The appellant objected the re-categorization and filed the petition to CGRF. The CGRF issued order on 06/03/2024 stating that the tariff decided by the licensee is appropriate and the appellant is liable to pay the amount as per short assessment bill. Aggrieved by the decision of the CGRF, this appeal petition is filed to this authority. |
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2024-06-28 07:29:36 |
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P/018/2024- M/s Bharat Petroleum Corporation Ltd 