2009 (2) TMI 723

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..... appellant is required to pre-deposit Rs. 2,76,949/- (Rupees Two lakh seventy-six thousand nine hundred and forty-nine only) for the period from 2005 to 2006 in respect of the services rendered by them as Goods Transport Agency . 2. We heard both sides. 3. Learned Advocate raised several legal contentions. According to him, prior to 2007, they are not required to issue goods consignment lorry .....

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..... te Authority reduced the demand to Rs. 2,76,949/- (Rupees Two lakh seventy-six thousand nine hundred and forty-nine only). She stated that the appellant is liable to pay this amount. Further, he set aside the penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 5. On a very careful consideration of the issue, we feel that at this stage, it would be difficult for us to come to a concl .....

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