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M/s Gunnebo India P. Ltd. Versus Commissioner of Central Excise Customs and Service Tax (Appeals)

2016 (12) TMI 583 - CESTAT AHMEDABAD

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 shall not be entertained. I do not find any .....

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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 Commissioner of Central Excise, Customs and Servi .....

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r (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 follows: Section 35F : Deposit of certain percent .....

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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 .....

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14. 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 provision in any other manner, so as to come .....

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