Based on the above interrogation, it is apparent that the suspected scenario is not technically feasible. The possible by-pass of ETKL network by the alleged fraudulent calls is not technically feasible considering that all calls made would first land in the ETKL switches where they would be authenticated, authorized and then accounted for. It is inconceivable that the system allowed the alleged fraudulent calls to be made without the knowledge of ETKL; and j) The Commission asked ETKL to submit Call Detail Records (CDR) to it and this was not honoured. Instead ETKL re-submitted TAP files from AREDU on 6th January 2010 which do not provide an opportunity for comparison with the CDR presented by ACL. ETKL confirmed during the hearings that the numbers used to make the alleged fraudulent calls were not the numbers allocated to ACL by ETKL. k) In concluding its findings, the Commission has noted with concern that despite issuing a directive to ETKL on 17th December, 2009, ETKL disregarded it. This directive was reiterated on 23rd December, 2009 and regrettably, ETKL did not comply. The Commission takes great exception to this and will not condone such practice in the industry. 7. RULING Based on the above findings, it is apparent that ETKL failed to illustrate how the fraudulent activity was facilitated in its network. In addition, and more importantly, it failed to attribute the fraudulent activity (if any) directly to ACL or to a particular system or individual entity except for indirect inference that once the E1 link to ACL was disconnected, the fraud ceased. The Commission finds no direct incontrovertible evidence that the alleged fraud was committed by ACL. In addition, the Commission finds that ETKL failed to prove on a balance of probability any culpability on the part of ACL on the alleged fraud. The Commission hereby rules as follows: 1) That ETKL re-establishes the E1 link with ACL with immediate effect and inform the Commission of the said re-establishment; 2) That the parties renegotiate the interconnection agreement to re-align it comprehensively with the existing interconnection regulatory framework within fourteen (14) days; Page 10 of 11