TMI Blog2016 (12) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - Appeal No. E/11272/2015 - ORDER No. A/11706 / 2016 - Dated:- 21-11-2016 - Dr. D. M. Misra, Hon'ble Member (Judicial) For Assessee : Shri R Lalwani, Advocate For Revenue : Shri L Patra, Authorised Representative ORDER Per Dr D.M. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner of Central Excise or Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, 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 35B, unless the appellant has deposited ten per cent. of the duty, in case where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of law the case might otherwise appear to be. It is further settled that an equitable construction, is not admissible in a taxing statute, where the Courts can simply adhere to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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