2017 (5) TMI 736

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....ical) None for appellant-assessees Shri M.K. Sarangi, Joint Commissioner (AR), for Revenue ORDER Per: M.V. Ravindran All these appeals are directed against order-in-original No.CC-(SP)-16/2006/ACC (ADJ) dated 3.10.2006. 2. Appellant-importer as well as the Revenue are aggrieved by the impugned order. Since all the appeals are directed against the very same order-in-original, they....

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....efit of exemption Notification No.21/2002 (serial No.239). A show cause notice was issued after seizure of the goods. Both the appellant-importer as well as the individual contested the show cause notice on merits for the demand of differential duty. Adjudicating authority, after following the principles of natural justice, upheld the demand of differential duty with interest, confiscated the good....

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....AS-GEN/01.TEC/05 dated 31.5.2005 specifically stated that the goods imported do not seem to be Cellular Repeater or Router. The benefit of Notification 21/2002 (serial No.239) is only for Cellular Repeater or Router. In the absence of any other technical data supporting the claim of the importer that the goods imported by them are Cellular Repeater or Router, we have to hold that as the letter of ....