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M/s Oswal Prints Pvt Ltd Versus Commissioner of Central Excise and Service Tax (Appeals)

Pre-deposit - Section 35F of Central Excise Act, 1944 - interpretation of statute - Held that: - reliance placed on the decision of the case of Greatship(India) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2015 (4) TMI 1006 - BOMBAY HIGH COURT] where it was held that the Court interpreting the statute should not proceed to add the words which are not found in the statute. It is equally settled that if the person sought to be taxed comes within the letter of the law he must be taxed, howe .....

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strictly construed. Common sense approach, equity, logic, ethics and morality have no role to play while interpreting the taxing statute. It is equally settled that nothing is to be read in, nothing is to be implied and one is required to look fairly at the language used and nothing more and nothing less. - We do not find substance in the argument that since the confirmed demand cannot survive the scrutiny of law being contrary to the settled principle of law, the Appeal should be entertain .....

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des. 2. The appeal is filed against OIO-SUR-EXCUS-001-COM-030-15-16 dt 1.1.2016 passed by the Commissioner of Central Excise, Customs and Service Tax SURAT-I. The appeals is listed in to-day s cause list under the category mention matters by the Registry as the appellant have not complied with the amended provision of Section 35F of Central Excise Act, 1944, as applicable to service Tax matters by virtue of Sec.83 of Finance Act,1994 by depositing the requisite amount of 7.5% of the Service Tax .....

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t from 06.08.2014, which read as follows: Section 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 decision or an order passe .....

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erred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten 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 the decision or order appealed against Provided that the amount required to be deposited under this section shall not exceed rupees ten crores, Provided further that the provisions of this section shall not apply to the stay applications and appeals pending befor .....

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ined. We do not find any reason to read the said provision in any other manner so as to come to the conclusion that the Appellants are not required to deposit 7.5% of the service tax when service Tax and penalty are in dispute, as prescribed under the said provision, in view of the settled principle of statutory interpretation. The Hon ble Bombay High Court in the case of Greatship(India) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I 2015 (39) STR 754(Bom.) on the principle of interpretati .....

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