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2016 (12) TMI 583 - AT - Central ExcisePre-deposit - compliance of Section 35F of the Central Excise Act,1944 - interpretation of statutes - Held that: - I find that the wordings employed in Section 35F are as clear as daylight. In clause (iii) it is unambiguously prescribed that any person aggrieved by a decision or order referred to Clause (b) of sub- Section (1) of Sec. 35B of Central Excise Act, unless deposits 10% of the duty/penalty or duty and penalty, as the case may be, the appeal shall not be entertained. I do not find any reason to read the said provision in any other manner, so as to come to the conclusion that the Appellant is required to deposit 2.5% and not 10% as prescribed under the said provision, in view of the settled principle of statutory interpretation - I do not find substance in the argument that the amount paid under Clause (i) of Sec. 35F which was paid at the time of filing Appeal before the first Appellate Authority can be adjusted against the amount of deposit required to be made under clause (iii) while filing the Appeal before this forum - appeal dismissed - decided against appellant.
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