P. SHANMUGAM, J.

All the above appeals are filed under Section 27 of the Electricity Regulatory Commissions Act, 1998 (Act 14 of 1998).

2. The appellants, as consumers of electricity, have preferred the appeals aggrieved by the Tariff Order of the Tamil Nadu Electricity Regulatory Commission dated 15.3.2003, fixing fresh tariff in respect of Commercial and High Tension consumers of electricity.

3. The Electricity Regulatory Commissions Act 1998 (Act 14 of 1998), hereinafter referred to as the 'Act', has been enacted by the Parliament providing for the establishment of State Electricity Regulatory Commissions to rationalize electricity tariff, framing of transparent policies regarding subsidies, promotion of efficient and environmentally benign policies and for matters connected therewith or incidental thereto. The Government of Tamil Nadu constituted the Tamil Nadu Electricity Regulatory Commission (hereinafter referred to as 'TNERC') in G.O. Ms. No.58, Energy (A.1) Department dated 17.3.1999. The Tamil Nadu Electricity Board (hereinafter referred to as 'TNEB') submitted a Tariff Petition before TNERC on 25.9.2002 for revision of tariff with effect from 1.12.2002, which w