2013 (12) TMI 1195

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....y. As the issue involved are common in all the appeals, so they are disposed of by common order. 2. The brief facts of the case are as under. An intelligence was gathered by the Special Intelligence and Investigation Branch, JNCH that Reliance Communication Infrastructure Ltd. c/o Terene Fibres India Ltd., Navi Mumbai were importing 'Fixed Wireless Terminals' (FWT) by wrongly classifying them under CTH 8517 12 10 instead of CTH 8517 70 90. It was also gathered that they were claiming undue benefit of Central Excise Notification 6/2006 Sr. No. 28 and also benefit of Cess Notification No. 69/2004 (Sr.No. 1). The importer has declared the description as FWT for 'Fixed Wireless Terminals' and in some bills of entry had declared 'Cellula....

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....eafter show cause notice were issued for classifying the imported goods under CTH 8517 70 90. After going through the contentions of the assessee goods were classified under CTH 8517 70 90, as the assessee has paid duty along with interest before issuance of the show cause notice. Therefore in appeal C/278/10 & C/410/10, the Commissioner has himself dropped the penalty against the assessee against these orders revenue is in appeal, but in Appeal No. C/51/11 penalty has been confirmed on the assessee. Therefore assessee is in appeal. 6. Shri Naresh Thacker and Shri Jitu Motwani, ld. Advocates appeared for the assessee and submitted that appellant has classified the imported goods under CTH 8517 12 10 by filing the complete declaratio....