IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.87 OF 2007 The Commissioner of Central Excise, ) Mumbai-IV, Mumbai, 115, New Central ) Excise Building, Opp. Churchgate Rly. )

Station, Mumbai - 400 020. )..Appellant.

V/s.

1) Mr. Hutchison Max Telecom P.Ltd. )

Hutch House, Peninsula Corporate ) Park, Ganpatrao Kadam Marg, Lower ) Parel, Mumbai 400 013. )

)

2) Shri V.Narayanan, Project Manager, )

M/s.Hutchison Max Telecom P. Ltd. ) Hutch House, Peninsula Corporate ) Park, Ganpatrao Kadam Marg, Lower )

Parel, Mumbai 400 013. )..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 J.P.DEVADHAR, JJ.

DATED : 9TH AUGUST, 2007.

ORAL JUDGMENT (PER F.I.REBELLO, J.)

The revenue aggrieved by the order of the CESTAT dated 9/9/2005 has preferred this appeal on the following questions of law:-

A) Whether the activity carried on by the respondents amounts to manufacture as covered by definition under section 2(f) of the Central Excise Act, 1944?

B) Whether the tribunal was justified in law in holding that the respo