TMI Blog2015 (6) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained registration from the Central Excise Department nor had paid the excise duty on the said transactions on the plea that the unit of the assessee is within the SSI limit. - no illegality in the order of the Tribunal asking the assessee to deposit ₹ 25.00 Lakhs. - Decided against assessee. - Central Excise Appeal No. 102 of 2015 - - - Dated:- 14-5-2015 - Arun Tandon And Surya Prakash Kesarwani,JJ. For the Petitioner : A P Mathur For the Respondent : Ashok Singh, Sr SC ORDER Heard Sri A.P. Mathur, learned counsel for the appellant and Sri Ashok Singh, learned counsel for the department. This excise appeal under Section 35G of the Central Excise Act, 1944 is directed against the order of the Customs, Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Development Investment Corporation Limited (supra). Section 35F has been amended vide Finance Act No. 2 of 2014. It requires deposit of 7.5% of disputed amount under Clause 1 and 2 and 10% of disputed amount under Clause 3 of Section 35F. A proviso has also been added. Amended Section 35F reads as follows : 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.-The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal- (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty where such penalty is in dispute-in pursuance of a dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er challenge, it cannot be disputed that the provision of Section 35F as amended vide Finance Act 2 of 2014 w.e.f 6th August, 2014 will have no application on the appeals which were filed and were pending before the Tribunal prior to the said date. It is settled law that if the language of the statute is simple and admits of only one meaning than no rule of interpretation is to be applied and the simple meaning has to be given effect to. The Tribunal has recorded that between 6th May, 2011 to 18th October, 2011 the clearance of pipes to the tune of 3,55,825 Kg. had been made, valued at ₹ 2.49 Crores and the assessee had not obtained registration from the Central Excise Department nor had paid the excise duty on the said transact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
