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TMI Blog2016 (11) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... ], we find it would be fair to grant liberty to the appellants to make the payment of 10% within two weeks from the date of receipt of this order and submit proof of the same to the Registry, in which case the appeals will stand restored - appeal not maintainable and is disposed off. - E/11786-11800/2015 - A/11304-11318/2016 - Dated:- 28-10-2016 - Mr. P.M. Saleem, Member (Technical) For Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel for the appellants submits that the issue whether they have to pay 10% as per Section 35F (iii) of Central Excise Act, or they have only to pay additional 2.5%, was not clear to them. He submits that the Division Bench of this Tribunal has since decided the issue, and has held that amount of 10% has to be paid. The appellants are willing to do so and the amount will be paid shortly. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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. 5. In view of the above, we find force in the submission of Ld. Authorised Representative for revenue that these appeals are not maintainable. However, as clarity in this respect was lacking, according to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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