M.KARPAGA VINAYAGAM, J. - (1.)THE Reliance Infrastructure Limited is the Appellant.
(2.)THIS Appeal relates to the determination of tariff for the Distribution Business of the Appellant for the Financial Year 2009 -10.
(3.)THE above proceedings would include truing -up for the Financial Year 2007 -08 and Annual Performance Review for the Financial Year 2008 -09. There are 07 issues that may arise for consideration in this Appeal. Those issues are as follows:
(i) Security charges for the Financial Year 2007 -08;

(ii)Conveyance and Travelling Expenses for the Financial Year 2007 -08

(iii) Consumer contribution reduced from regulated equity for the financial year 2007 -08 and financial year 2008 -09

(iv) Grossing up of income tax for the financial year 2007 - 2008, 2008 -09 and 2009 -2010

(v) Reduction of Power Purchase owing to Demand Side Management (DSM)

(vi) Capital expenditure for meeting scheme

(vii) Wheeling loss level for Financial Year 2009 -10

The First Issue is relating to the security charges for the Financial year 2007 -08. The question in the present issue pertains to whether the security charges incurred by the Appellant for the Financial Year 2007 -08 should be allowed on the basis of the actuals ignoring the tariff Regulations pertaining to the Annual Performance Review and the sharing of efficiency gains and/or losses.

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