2007 (3) TMI 142

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..... - Appeal No. ST/268/2006 - Final Order No. A/459/2007/C-IV/(SMB) - Dated:- 5-3-2007 - [Order per] - After hearing both the sides duly represented by Shri M.A. Nayalkalkar ld. Advocate and Shri C. Lama ld. JDR, I find that challenge in the present appeal is to penalty of Rs. 31,434/- (Rupees thirty one thousand four hundred thirty four only) imposed upon the appellant under Section 76 of the .....

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..... s. However, his grievance is to the quantum of penalty imposed under Section 76. He submits that the appellant, during the said period, was under a bona fide belief that duty leviability on company secretary stands challenged before the Hon'ble High Court and till the decision of the High Court, tax is not to be paid. In any case he submits that the entire duty along with interest, having been p .....

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