1994 (3) TMI 389

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..... perating thermal generating industries. The appellant was assessed to water cess under the Water and Air (Prevention and Control of Pollution) Cess Act, 1977 (the Act) for the period November/December 1981. The appellant challenged the assessment orders by way of appeals under the Act. The appeals were dismissed. The appellant further challenged the assessment orders and the order of the appellate .....

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..... ry. On that basis the water which entered the factory was taken to be consumed. We see no ground to interfere with the reasoning and the conclusions reached by the appellate authority was upheld by the High Court. Dr Singhvi has tried to raise, before us, various questions which were not raised before the authorities below. There is no factual basis to support the contentions. We are not inclined .....

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