4. Jindal Steel and Power Limited (“JSPL”), is a captive generator operating from the State of Chhattisgarh with power plant at Raigarh and Dongamahua. The appellant herein had made certain short term power purchase from JSPL over a certain period including during FY 2013-2014 statedly at Rs.2.32 per KWh, in terms of Power Purchase Agreement (PPA) that had been executed between the said parties. The State Commission by the impugned decision has restricted the Power Purchase Cost incurred by the appellant JSPL on account of such arrangement with JSPL to Rs.1.50 per kWh, statedly following its earlier decision by order dated 12.06.2014 in the truing up exercise for FY 2011-2012 and FY 2012-2013, primarily on the ground that it was “of non-firm nature”. As noted above, the disallowance of the balance of the Power Purchase Cost incurred by the appellant on account of the above contractual arrangement with JSPL was raised as one of the grounds to assail the impugned order by the Distribution Licensee.