https://www.taxtmi.com/caselaws?id=83470 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held not to bar the pre-deposit requirement under Section 35F of the Central Excises & Salt Act, 1944, because the pre-deposit is a statutory condition for maintaining an appeal and is distinct from distress, attachment, or execution proceedings. The sick status of the industrial unit therefore did not suspend operation of Section 35F. However, the unit's financial position and its earlier offer of partial deposit were taken into account, and further time of six months for making the pre-deposit was granted. en-us Mon, 10 Jan 1994 00:00:00 +0530 Wed, 13 Jul 2011 16:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83470 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held not to bar the pre-deposit requirement under Section 35F of the Central Excises & Salt Act, 1944, because the pre-deposit is a statutory condition for maintaining an appeal and is distinct from distress, attachment, or execution proceedings. The sick status of the industrial unit therefore did not suspend operation of Section 35F. However, the unit's financial position and its earlier offer of partial deposit were taken into account, and further time of six months for making the pre-deposit was granted. Case-Laws Central Excise Mon, 10 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83470