Hello,
do you use the full E1 or are there any restrictions like: only channels 1-10 will be used.
The channel usage should be configured on the PBX and the voice gateway consistently.
Second it could be a bug, which has been resolved in IOS 12.3(9):
•CSCdx28734
Symptoms: A network side router may disconnect a call and display the following cause code:
Cause i = 0x8286 - Channel unacceptable
Conditions: This symptom is observed on a Cisco 3640 router that has a high density voice network module (NM-HDV) and a BRI voice interface card (VIC) and that is running Cisco IOS Release 12.2. The symptom is not platform-specific and may also occur in other releases.
Workaround: There is no workaround.
found at http://www.cisco.com/univercd/cc/td/doc/product/software/ios123/123relnt/xprn123/123mcav2.htm#wp999820
under WAN Networking. In this case you will have to upgrade your IOS.
Hope this helps! Please rate all posts.
Regards, Martin