1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.189 OF 2007 The Commissioner of Central Excise Belapur. ...Appellant. vs. 1.Tata Teleservices (Maharashtra) Ltd. & another. ...Respondents. --- Mr.P.S.Jetly with P.A.Vyas, for Appellant. Mr.Prakash Shah i/b. PDS Legal, for Respondents. CORAM: D.K.DESHMUKH & V.C.DAGA, JJ. DATED: 10nd July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. It is common ground that the issue involved in the appeal is covered by the judgment of the Division Bench of this Court in the case 2 “Commissioner of C.Ex.Mumbai-IV Vs. Hutchison Max Telecom P.Ltd, 2008(224) E.L.T.191(Bom)”. In this view of the matter, therefore, the appeal cannot be entertained, hence, disposed of. (D.K.DESHMUKH, J.) (V.C.DAGA,J.) ---