IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.179 OF 2006 CENTRAL EXCISE APPEAL NO.179 OF 2006 CENTRAL EXCISE APPEAL NO.179 OF 2006 WITH WITH WITH CENTRAL EXCISE APPEAL(LOD) NO.89 OF 2007 CENTRAL EXCISE APPEAL(LOD) NO.89 OF 2007 CENTRAL EXCISE APPEAL(LOD) NO.89 OF 2007 The Commissioner of Central Excise ..Appellant. V/s. M/s. Bharati Cellurlar Ltd. & Anr. ..Respondents. WITH WITH WITH CENTRAL EXCISE APPEAL NO.200 OF 2006 CENTRAL EXCISE APPEAL NO.200 OF 2006 CENTRAL EXCISE APPEAL NO.200 OF 2006 The Commissioner of Central Excise ..Appellant. V/s. M/s.BPL Mobile Communication Ltd & Anr. ..Respondents. Mr.R.V.Desai, senior counsel with S.M.Shah, K.R. Chaudhari and Mrs.N.V.Masurkar i/b. H.P.Chaturvedi for appellant. Mr.Prakash Shah i/b. PDS Legal for respondents. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 9TH AUGUST, 2007. DATED : 9TH AUGUST, 2007. DATED : 9TH AUGUST, 2007. P C. :- P C. :- P C. :- The issues of law which arise in these appeals are similar to what was the issue in Central Excise Appeal No.87 of 2007. For the same reasons set out while disposing of the Central Excise Appeal No.87 of 2007 today, these appeals are also disposed of with no order as to costs. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)