Notwithstanding any other provision of this article, any reduction in the use of electrical energy by any customer during any single period in excess of the amount required by this article shall be applied as follows:
a. Said surplus shall be applied to that customer’s electrical energy consumption figure for the immediately preceding billing period and thereby reduce or avoid a penalty incurred during said period. Any penalty so avoided in its entirety shall not be considered a prior violation for the purpose of computing increased penalties pursuant to Section 134.02.
b. Any surplus remaining after the application of the surplus as provided immediately above shall be applied to offset that customer’s excessive usage of electrical energy by him during the billing period immediately following the accumulation of said surplus. Said carry-forward of the surplus shall operate only as an offset to excessive usage and shall not be applied to any use of electrical energy in an amount at or below his allowable maximum consumption thereof.
c. Exception. In no event may any surplus reduction be applied as an offset to any billing period other than that immediately preceding or immediately following the billing period in which said surplus reduction occurred, or both, nor may any surplus reduction be applied by any customer to offset excessive consumption of electricity by any other customer or at any other location, whether or not owned or operated by that customer, except as expressly permitted by the Department pursuant to the discretionary powers vested in it by this chapter. Notwithstanding the accumulation of any surplus reduction, in no event shall any customer use electricity for any use specifically prohibited by this chapter.