2018 (4) TMI 922

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....r (AR) for Respondent Per: Ramesh Nair This appeal is directed against Order-in-Appeal No. GOA/CEX/MP/130/2007 dated 12.11.2007 passed by the Commissioner of Custom, Central Excise Service Tax (Appeals), Goa, whereby the appeal of the appellant was dismissed and the Order-in-Original was upheld. Therefore, aggrieved by the said order, the appellant filed the present appeal only for waiver of pen....

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.... optical fiber cable. Therefore, they are liable to penalty. 4. None appeared on behalf of the appellant. 5. Shri Chatru Singh, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that since the appellants have wrongly claimed the notification, it amounts to misdeclaration, hence the penalty under Section 114(A) was rightly imposed. 6. We have carefully considered the....