finds that in view of the decision taken by the Board itself, as contained in the notification no. 33 dated 15.10.2018, copy of which has been brought in the counter affidavits filed on behalf of the respondents, creation of two groups among the pre-existing units is arbitrary and unsustainable. The said distinction relates to not issuing of a C.T.O to such pre-existing units which have given an undertaking/affidavit that by 31.08.2018 they would be shifting to Cleaner Technology, whereas, with regard to pre-existing units, which had not given such undertaking/affidavit, the cut off date is 31.08.2019. The Court finds that the units which had fallen in line and which had given such undertaking/affidavit have in fact been made into a separate class, and have been visited with penal consequences as compared to the group which had not given any undertaking/affidavit, in whose case, they have been given a premium of further one year to convert to Cleaner Technology. This, in the considered opinion of the Court is not sustainable, being both disciminatory and without any sound rationale. Had the Board not taken a decision to give the benefit beyond 31.8.2019, in case of all pre-existing units, the Court would not have had any occasion to interfere. However, as has been indicated above, giving premium to pre-existing units who have chosen not to give undertaking for shifting to Cleaner Technology beyond