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TMI Blog2016 (10) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the wordings employed there in is as clear as daylight. In clasue (iii) it is unambiguously prescribed that any person aggrieved by a decision or order referred to Clause (b) of sub- Section (1) of Sec 129A/35B of Customs Act/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. We do not find any reason to read the said provision in any other manner so as to come to the conclusion that the Appellants are required to deposit 2.5% and not 10% as prescribed under the said provision in view of the settled principle of statutory interpretation - reliance placed on the decision of Greatship(India) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present for the Appellants, despite notice. Heard the Ld. A.R. for the Revenue. 2. These three appeals are filed against respective Orders-in- Appeal passed by the Commissioner(Appeals). All these appeals are listed in to-day s cause list under the category mention matters by the Registry as the appellants have not complied with the amended provision of Section 129E/35F of the Customs Act,1962/ Central Excise Act,1944, applicable to the respective appeals, 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 that since the respective Appellants had deposited 7.5% at first appellate stage, before the Ld. Commissioner(Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. ***** 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 secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny person aggrieved by a decision or order referred to Clause (b) of sub- Section (1) of Sec129A/35B of Customs Act/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. We do not find any reason to read the said provision in any other manner so as to come to the conclusion that the Appellants are required to deposit 2.5% and not 10% as prescribed under the said provision in view of the settled principle of statutory interpretation. The Hon ble 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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