JUDGMENT

SHIVA KIRTI SINGH, J.

1. The leading matter – C.A.No.6036 of 2012 as well as C.A.No.6061 of 2012 are statutory appeals arising out of a common order dated 2.7.2012 passed by Appellate Tribunal for Electricity (for short, ‘APTEL’) whereby pleas under Section 14 of the Limitation Act, 1963 to explain the alleged delay in preferring claims by the common respondent – M/s. Lanco Kondapalli Power Ltd. (for brevity referred to as ‘M/s. LANCO’) a power generating company before the Andhra Pradesh Electricity Regulatory Commission (hereinafter referred to as ‘the Commission’) has been accepted and as a result the main claim in the leading matter relating to Bill for Capacity Charges and in the other appeal for Minimum Alternate Tax (MAT) for 2001-2005 have been remanded for a follow up order by the Commission on the actual claims and interest. In respect of MAT, a concession on merits was recorded in respect of period 2006-2009 and for the earlier period (2001-2005) the contest was confined only to issue of limitation, as evidenced by Original Order of Commission dated 13.6.2011. Hence, through a SLP leading to C.A.No.6835 of 2015, the Appellant has chosen to make a direct challeng