| The appellant is the managing director of Kerala Feeds Ltd which is a Government of Kerala undertaking with registered office at Kallettumkara, Trissur and one of the factory at Thiruvangoor, Kozhikode. M/s Kerala Feeds Ltd, Thiruvangoor, Kozhikode is a High Tension Consumer of Licensee (KSEBL) under the jurisdiction of Electrical Circle, Vadakara. HT meter testing unit of TMR, Kozhikode conducted an inspection on 06/05/2023 and directed to change the meter as the meter showed magnetic tamper indication. On 08/05/2023 APTS of Kozhikode inspected and downloaded the data from the meter which revealed B phase current was not recorded from 07/11/2020 to 06/05 2023. The short assessment bill dated 08/06/2023 for Rs. 1,04,47,395/- was prepared for a period from 07/11/2020 to 06/05/2023 and served. This demand was later revised to Rs. 90,57,182/- on 16/10/2023. The appellant filed the petition to CGRF questioning the method of calculation of short assessment and forum vide order dated 17/11/2023 decided that the appellant is liable to pay the short assessment as per the revised demand notice. Aggrieved by the decision of CGRF this appeal petition was filed to this authority. |
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2024-02-28 05:09:03 |
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P/063/2023- M/s Kerala Feeds Ltd. 