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2016 (12) TMI 583 - CESTAT AHMEDABAD

2016 (12) TMI 583 - CESTAT AHMEDABAD - TMI - Pre-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 .....

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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. Misra Heard both sides. 2. The appeal is filed against the OIA-VAD-EXCUS-002-APP-122-2015-16 dt 05/06/2015 passed by the Comm .....

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t appellate 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.35F 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 foll .....

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er 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 .....

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e commencement of the Finance (No. 2) Act, 2014. 3. On plain reading of the aforesaid provisions, I find that the wordings employed therein 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 .....

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xing statute, the Courts 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 ha .....

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