2009 (11) TMI 1031

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....ds service Nos. 02312/00076/8 and 02313/1140/9 respectively. 2. The petitioner Unit was set up to manufacture various kinds of gas mixtures and for this purpose it was registered as an SSI Unit with the Department of Industries. Two electric meters - one for industrial purpose and the other for domestic purpose were installed in the said unit. The petitioner was classified under the category of 10% electricity duty ever since 1992. 3. Some where in 1998, Respondent no.3 had visited the said unit and thereafter issued notice/letter dated 12.11.1998 to show cause as to why 60% electricity duty may not be made applicable to the petitioner. The petitioner gave his detailed reply to the said Notice. On 26.11.1998, respondent no.2 instructe....

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....nd product is procured. 8. Ld. Counsel for the petitioner has submitted that the petitioner's unit is governed by the Gas Cylinder Rules, 1981. In the said Rules, the definition of "manufacture" is given as under: "Section 2(xxv) - Manufacture of goods means filling of a cylinder with any compressed gas and also included transfer of compressed gas from one cylinder to any other cylinder" 9. Learned counsel has also drawn the attention of the Court to the definition of "Industrial Undertaking" as referred under the Act, which reads as under : " " [bb] "Industrial Undertaking" means an undertaking engaged predominantly in­­ (i) the manufacture or production of goods, or (ii) any job work w....