JUDGMENT :

RANJAN GOGOI, J.

1. The appellant-companies are arc furnace industries engaged in the manufacture of steel ingots. The very nature of the operations carried out require the appellants to draw heavy load of electrical power i.e. above 2500 KVA. The said connections are, accordingly, categorized as “Industrial Connections”.

2. The appellants who were all established prior to June 1995 draw power from 11 KV High Tension Supply Line. Electricity in the State of Punjab, where the industrial units are located, are supplied through different kinds of voltage supply system i.e. (i) low tension (LT) at 440 volt – normally fed to domestic, small power or medium supply electric connection below 100 KW; (ii) high tension (HT) at 11,000 voltage (11 KV) to large supply industrial connections; and (iii) extra high tension (EHT) at 66,000 voltage (66 KV) – supplied to very big industrial consumers for whom a dedicated 66 KV line directly from sub-Station of the Board is provided.

3. A circular dated 23rd June, 1995 was issued by the Punjab State Electricity Board (hereinafter referred to as “the Board”) mandating all existing as well as prospective consumers, who had installed induction fur