In Brief
An industrial unit (Rubfila International Limited) sought exemption from enhanced power tariff, claiming concessional rates from the date of energization rather than commercial production, based on parity with another industrial unit (M/s Patspin India Ltd.). The Supreme Court held that the Government's 1992 Order granting exemptions specifies the date of commercial production as the crucial date, not energization. Since the comparator unit's benefits were later withdrawn by the Board, the factual foundation for the parity claim collapsed. The respondent was entitled only to the benefits explicitly granted by the statutory order, which it had already received. The Court set aside the High Court's judgment favoring the respondent and allowed the Board's appeal."
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