JUDGMENT :

B.R. GAVAI, J.

1. These appeals challenge the judgment dated 6th December 2007 passed by the Appellate Tribunal for Electricity (hereinafter referred to as the “APTEL”) thereby dismissing the appeals filed by the present appellant.

2. The facts in brief giving rise to the present appeals are as under:

M/s Shri Bajrang Power and Ispat Ltd. (hereinafter referred to as “SBPIL”) has established a Captive Generation Plant. M/s Shri Bajrang Metallics and Power Ltd. (hereinafter referred to as “SBMPL”) is a sister concern of SBPIL. SBPIL submitted a petition to the Chhattisgarh State Electricity Regulatory Commission (hereinafter referred to as “the Commission”) for providing open access and wheeling of power through the transmission system of the appellant for captive use by SBMPL. The petition of the SBPIL was for permission to wheel 19 lakh units, corresponding to 13 MW, to SBMPL. It was stated in the said petition that SBMPL holds 27.6% of the equity shares of SBPIL and that more than 51% of the electricity generated by the captive power plant would be consumed by them. It was submitted that the generating capacity of the captive generation plant set up by SBPIL would be 103.6