The appellants’ case is that no such change, as alleged was effected, but in fact it was following the judgment of this Tribunal on 9th Sept, 2005 in Petition No. 45 of 2005 as well as the decision of the Department of Telecommunication dated 26th Aug, 2005, reclassifying Fixed Wireless Telephones(FWT) as Limited Mobile Telephones and, therefore, the appellants were forced to apply the correct and relevant applicable IUC (Interconnection Usage Charges) inclusive of ADC (Access Deficit Charges hereinafter referred to as ADC). As soon as the classification of FWT as mobile phone came into force, it was incumbent upon the appellant to ensure the correct classification from the said date to reflect not only the payments made to other interconnecting operators but also in the tariffs recovered from the subscribers, that included the elements of IUC and ADC. In fact by this action, the appellant has pleaded that, it remained compliant with the applicable rules and regulations. The appellant has further pleaded that the impugned directions of 18th Jan, 2008 would result in the appellant not following the then applicable tariff regulations and IUC regulations as well as the judgment dated 9th Sept, 2005. The appellant also brought to our notice that it had challenged the order and judgment dated 9th Sept, 2005 in the Hon’ble Supreme Court of India vide Civil Appeal No. 5850 of 2005 wherein an order dated