M/S DLF POWER LIMITED vs CENTRAL COALFIELDS LTD.

The Supreme Court addressed Civil Appeals under Section 125 of the Electricity Act, 2003, concerning the determination of actual capital costs for power plants by the Cost Accounts Wing of M/s. Ernst & Young. The Court held that the tariff fixation process was complex and that Central Coalfields Limited (CCL) should challenge the report before the Appellate Tribunal. The Court directed that if CCL files an appeal within four weeks, it must be considered on merits within two months, leaving all questions open without limitation issues.