- (1.) Rakesh Nath, Member (T).
(2.) APPEAL No. 150 of 2014 and Appeal No. 151 of 2014 have been filed by Torrent Power Ltd. against the orders dated 29.04.2014 for Torrent Power Ltd - Distribution Ahmedabad and Torrent Power Ltd - Distribution Surat respectively. These orders are relating to true up for F.Y. 2012 -13 and determination of tariff for F.Y. 2014 -15. The following issues have been raised in these Appeals: (a) Disallowance of revenue gap approved for the earlier period. (b) Erroneous computation of interest expenses. (c) Non -consideration of the proposal for tariff rationalization. (d) Erroneous treatment of bad debts. We shall be taking up the issues raised by the Appellant one by one. For the sake of brevity, the facts of the case of Appeal No. 150 of 2014 are being referred to.
(3.) THE first issue is regarding disallowance of revenue gap approved for earlier period.;