https://www.taxtmi.com/caselaws?id=46582 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 applies only to specified proceedings such as winding up, execution or distress against property, appointment of a receiver, and suits or proceedings for recovery of money or enforcement of security. A statutory pre-deposit required under Section 35F of the Central Excise Tax Act, 1944 does not fall within those protected categories, so the SICA moratorium does not exempt an appellant from making that deposit. The Supreme Court accordingly held that the objection based on Section 22 failed and the appeal could not succeed on that ground. en-us Thu, 03 Apr 2003 00:00:00 +0530 Wed, 30 Apr 2014 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46582 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 applies only to specified proceedings such as winding up, execution or distress against property, appointment of a receiver, and suits or proceedings for recovery of money or enforcement of security. A statutory pre-deposit required under Section 35F of the Central Excise Tax Act, 1944 does not fall within those protected categories, so the SICA moratorium does not exempt an appellant from making that deposit. The Supreme Court accordingly held that the objection based on Section 22 failed and the appeal could not succeed on that ground. Case-Laws Central Excise Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46582