2010 (3) TMI 699

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..... Raju & Associates, Advocates, for the Petitioner. Shri Y. Hariprasad, Standing Counsel, for the  Respondent. [Order]. - The challenge in this petition is the legality and validity of the order dt. 21-8-2009 dismissing Appeal No. Excise/295/09 in E/Stay/207/09 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, FKCCI, WTC Building, Bangalore, and confirming....

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....o incorporate something of an analogous law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambiguous, the Court is not competent to supply the omission by engrafting on it or introducing in it, under the guise of interpretation, by analogy or implication, something what it thinks to be a general principle of justice and equ....

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....ares its intent in the scheme and language of a statute, it is the duty of the Court to give effect to the same without scanning its wisdom or policy and without engrafting, adding or implying anything which is not congenial to or consistent with such expressed intent of the law-giver more so if the statue is a taxing statute." 3. Yet again in Hongo India (P) Ltd. (supra), the Larger Benc....