https://www.taxtmi.com/caselaws?id=47258 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery in respect of dues arising before registration of its reference before the BIFR. That protection extends to the impugned pre-deposit requirement for past excise duty demands, making such insistence unsustainable. The protection does not, however, exempt the company from paying current excise duty accruing after registration of the reference. The Gujarat High Court therefore quashed the pre-deposit order and directed that the appeals be heard without pre-deposit, while the company remained liable for current statutory dues. en-us Tue, 13 Apr 2004 00:00:00 +0530 Tue, 27 Jul 2010 18:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47258 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery in respect of dues arising before registration of its reference before the BIFR. That protection extends to the impugned pre-deposit requirement for past excise duty demands, making such insistence unsustainable. The protection does not, however, exempt the company from paying current excise duty accruing after registration of the reference. The Gujarat High Court therefore quashed the pre-deposit order and directed that the appeals be heard without pre-deposit, while the company remained liable for current statutory dues. Case-Laws Central Excise Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47258