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M/s Jindal Arya Impex P Ltd Versus Commissioner of Central Excise Customs and Service Tax (Appeals)

2016 (12) TMI 569 - CESTAT AHMEDABAD

Pre-deposit - Section 129E of the Customs Act, 1962 - interpretation of statute - Held that: - On plain reading of the provisions of SECTION 129E, we find that the wordings employed there in 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 Sec129E of Customs Act, unless deposits 10% of the duty/penalty or duty and penalty, as the case may be, the appeal shall not be entertained .....

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o be made under clause(iii) while filing the Appeal before this forum - appeal dismissed - decided against appellant-assessee. - Appeal No. C/11129/2015 - ORDER No. A/11705 / 2016 - Dated:- 28-11-2016 - Dr. D. M. Misra, Hon'ble Member (Judicial) For Assessee : None For Revenue : Shri N Satwani, Authorised Representative ORDER Per Dr D. M. Misra None present for the Appellant. Heard Ld. A.R. for the Revenue. 2. This appeal filed against OIA-MUN-CUSTM-000-APP-035-14-15 dt 11/2/2015 passed by t .....

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pellate stage, before the Ld. Commissioner(Appeals), hence, the appellant is required to deposit the balance 2.5% and not the entire 10% mentioned in clause (iii) of Sec.129E of the said Act. The Ld. A.R for the Revenue vehemently argued that such an interpretation cannot be read into the said provision without inserting words not present therein. Before considering the rival submissions, it is necessary to reproduce the said provisions brought into effect from 06.08.2014, which read as follows: .....

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nk than the [Principal Commissioner of Customs or Commissioner of Customs]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, 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 the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129 .....

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f the Finance (No. 2) Act, 2014. 3. On plain reading of the aforesaid provisions, we find that the wordings employed there in 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 Sec129E of Customs 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 .....

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s have to adhere to literal interpretation. At first instance, the Court is required to examine the language of the statute and make an attempt to derive its natural meaning. 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, however, great the hardship may appear to the judicial mind to be. On the other hand, if the Crown seekin .....

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