2009 (2) TMI 521

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..... [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 27,17,073/- and penalty of Rs. 7,50,000/-. Duty has been confirmed as a result of holding that 9.3 Meter Compact Cassegrain Antenna Sub-system Model 9.3 KPK is not an antenna of a kind used in the apparatus of radio-telephony or radio-telegraphy so as to .....

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..... ed by learned Jt. CDR who reiterates the findings of the Commissioner particularly drawing our attention to the finding that (a) antenna sub-system are different from antennas, and (b) they have not shown it to be of a kind used in the apparatus of radio-telephony or radio-telegraphy. 4. The applicants have made out a strong prima facie case for waiver of pre-deposit in the light of the submissi .....

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