Apart from demonstrating several "unjustifiable costs" included in the revenue requirement by MSEB, based on Energy Audit data, this submission also demonstrated that MSEB's performance in terms of EHV and HT level metering needs to be substantially improved. The analysis also reveled that T & D losses of MSEB are likely to be concentrated in the HT/ EHT section and urban areas. Based on the analysis of load curve and hourly generation from Koyna Hydro Station, the submission also raised serious questions about the operation of Koyna power station.