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TMI Blog2016 (12) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% as prescribed under the said provision, in view of the settled principle of statutory interpretation. Appeal dismissed - decided against appellant. - E/11427/2015 - A/11707/2016 - Dated:- 21-11-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Shri S Bissa, Advocate For Revenue : Shri L Patra, Authorised Representative ORDER Heard both sides. 2. This appeal is filed 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 depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 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 pending before any appellate authority prior to the commencement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Crown seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of law the case might otherwise appear to be. It is further settled that an equitable construction, is not admissible in a taxing statute, where the Courts can simply adhere to the words of the statute. It is equally settled that a taxing statute is required to be strictly construed. Common sense approach, equity, logic, ethics and morality have no role to play while interpreting the taxing 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 certai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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