https://www.taxtmi.com/caselaws?id=335938 The appeal was not entertained as the Member upheld the strict interpretation of Section 35F, requiring the appellant to comply with the statutory mandate of depositing 10% of the duty/penalty or duty and penalty as a prerequisite for filing the appeal. The judgment emphasized the importance of adhering to the literal language of taxing statutes and refraining from implying or reading into the provisions beyond their explicit terms. en-us Mon, 21 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 11:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335938 The appeal was not entertained as the Member upheld the strict interpretation of Section 35F, requiring the appellant to comply with the statutory mandate of depositing 10% of the duty/penalty or duty and penalty as a prerequisite for filing the appeal. The judgment emphasized the importance of adhering to the literal language of taxing statutes and refraining from implying or reading into the provisions beyond their explicit terms. Case-Laws Central Excise Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335938