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M/s Verona Granito P Ltd. Versus Commissioner of Central Excise (Appeals) -Rajkot

2016 (12) TMI 1512 - CESTAT AHMEDABAD

Pre-deposit - Section 35F of the Central Excise Act,1944 - interpretation of statute - Held that: - 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 sai .....

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iled against OIA-RAJ-EXCUS-000-APP-284-14-15 dt 13.3.2015 passed by the Commissioner of Central Excise (Appeals) - RAJKOT. 3. This appeal is listed in to-day s cause list under the category mention matters by the Registry as the appellant has not complied with the amended provision of Section 35F of the Central Excise Act,1944, by depositing the requisite amount of 10% of the duty/ penalty or duty and penalty, as the case may be at the time of filing the said Appeals. It is argued at the Bar tha .....

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into effect 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 .....

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n 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 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 .....

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rtained. I do not find any reason to read the said provision in any other manner, so as to come to the conclusion that the Appellant is required to deposit 2.5% and not 10% as prescribed under the said provision, in view of the settled principle of statutory interpretation. The Honble 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 interpretation of Taxing statutes observed as: 34. It would thus a .....

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