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TMI Blog2016 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... d not proceed to add the words which are not found in the statute. - It is equally settled that nothing is to be read in, nothing is to be implied and one is required to look fairly at the language used and nothing more and nothing less. No doubt, there are certain judgments of the Apex Court which also holds that resort to purposive construction would be permissible in certain situation. However, it has been held that the same can be done in the limited type of cases where the Court finds that the language used is so obscure which would give two different meanings, one leading to the workability of the Act and another to absurdity. I do not find substance in the argument that the amount paid under clause(i) of Sec.129E, which was paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 129E - 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 128, 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 an order passed by an officer of customs lower in rank than the [Principal Commissioner of Customs or Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 appear that it is settled position of law that in taxing 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 equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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