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    <title>2013 (9) TMI 223 - BOMBAY HIGH COURT</title>
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    <description>Consumer electricity grievances under the regulatory scheme must first be taken to the Internal Grievance Redressal Cell, and the two-year limitation for the Forum runs from the Cell&#039;s failure to redress the grievance, not from the earlier tariff dispute date; on that basis, the complaint was within time. Tariff classification of an LPG gas bottling plant must be assessed by reference to the statutory definition of manufacture under the Explosives Act and the Gas Cylinder Rules, including the actual stages involved in the plant&#039;s process. The impugned order was therefore set aside and the matter remitted for fresh adjudication confined to that manufacturing issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236790</link>
      <description>Consumer electricity grievances under the regulatory scheme must first be taken to the Internal Grievance Redressal Cell, and the two-year limitation for the Forum runs from the Cell&#039;s failure to redress the grievance, not from the earlier tariff dispute date; on that basis, the complaint was within time. Tariff classification of an LPG gas bottling plant must be assessed by reference to the statutory definition of manufacture under the Explosives Act and the Gas Cylinder Rules, including the actual stages involved in the plant&#039;s process. The impugned order was therefore set aside and the matter remitted for fresh adjudication confined to that manufacturing issue.</description>
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