https://www.taxtmi.com/caselaws?id=44123 Pendency of proceedings under Section 16 of the Sick Industrial Companies (Special Provisions) Act, 1985 does not automatically waive the pre-deposit requirement under Section 35F of the Central Excises and Salt Act, 1944. The appellate authority must still assess undue hardship on the facts, consider whether a prima facie case exists, and balance any dispensation against the need to safeguard revenue. Section 22 of the sick company law stays certain proceedings, but it does not create a blanket exemption from procedural conditions under the excise law. The waiver decision remains a discretionary exercise based on the statutory facts. en-us Mon, 13 Mar 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44123 Pendency of proceedings under Section 16 of the Sick Industrial Companies (Special Provisions) Act, 1985 does not automatically waive the pre-deposit requirement under Section 35F of the Central Excises and Salt Act, 1944. The appellate authority must still assess undue hardship on the facts, consider whether a prima facie case exists, and balance any dispensation against the need to safeguard revenue. Section 22 of the sick company law stays certain proceedings, but it does not create a blanket exemption from procedural conditions under the excise law. The waiver decision remains a discretionary exercise based on the statutory facts. Case-Laws Central Excise Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44123