https://www.taxtmi.com/caselaws?id=336865 The Tribunal upheld the strict application of Section 35F of the Central Excise Act, 1944, requiring a deposit of 10% of duty or penalty for filing an appeal. It clarified that the amount paid at the first appellate stage cannot be adjusted against the deposit needed for filing an appeal before the Tribunal. The judgment emphasized the necessity of adhering to statutory provisions and the literal interpretation of taxing statutes without implying additional conditions beyond what is explicitly stated in the law. Consequently, the appeal was dismissed due to the appellant's failure to comply with the deposit requirement. en-us Wed, 30 Nov 2016 00:00:00 +0530 Wed, 28 Dec 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336865 The Tribunal upheld the strict application of Section 35F of the Central Excise Act, 1944, requiring a deposit of 10% of duty or penalty for filing an appeal. It clarified that the amount paid at the first appellate stage cannot be adjusted against the deposit needed for filing an appeal before the Tribunal. The judgment emphasized the necessity of adhering to statutory provisions and the literal interpretation of taxing statutes without implying additional conditions beyond what is explicitly stated in the law. Consequently, the appeal was dismissed due to the appellant's failure to comply with the deposit requirement. Case-Laws Central Excise Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336865