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    <title>2007 (9) TMI 617 - Supreme Court</title>
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    <description>An appeal under Section 111 of the Electricity Act, 2003 functions as a first appeal, so the appellate forum must examine all substantial grounds raised and record reasons on each material contention. Where the Tribunal omits to deal with core objections, including those concerning the statutory framework for licence and electricity supply, the appellate order is not a proper adjudication. Because the merits had not been examined, the order was set aside and the appeals were remitted for fresh disposal, leaving the licensing and penalty issues open for reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173740</link>
      <description>An appeal under Section 111 of the Electricity Act, 2003 functions as a first appeal, so the appellate forum must examine all substantial grounds raised and record reasons on each material contention. Where the Tribunal omits to deal with core objections, including those concerning the statutory framework for licence and electricity supply, the appellate order is not a proper adjudication. Because the merits had not been examined, the order was set aside and the appeals were remitted for fresh disposal, leaving the licensing and penalty issues open for reconsideration.</description>
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