Electricity Act section 135e and 126

My Father Mr. Sanjay Kumar Singh is facing a case u/s 135e. We have two electricity connections, one for hand looms machine on subsidized rates and and other for sewing machines at commercial rates. During the checking it was found that change lever which is for the purpose of getting electricity generated through generator during power cuts was connected to both subsidized electric connection and commercial electric connection. Police enforcement pulses has made an incorrect report that we have used whole of the subsidized electricity for commercial purpose and the checking was also held in my father's absence. They have shown one of my first cousin brother as my father's representative who was present there at the time of checking.They have made a penalty of Rs. 17,54,183. The action of our locality is not listening to us properly and took the decision against us. my father took the case to Allahabad High Court. It's been 5 months and we are very worried about this. What can we do and how can we get connection orders so as to avoid our losses and i also want to know that how the penalty is calculated in this case.