https://www.taxtmi.com/caselaws?id=47495 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery of central excise and similar dues while reference proceedings before the BIFR or AAIFR remain pending. In that situation, arrears cannot be enforced by coercive process unless the Board grants consent, and the protection is confined to the demand period covered by the pending reference. The stated result was that coercive recovery of the excise demand during the pendency of the proceedings was not permissible, and the company was entitled to statutory protection. en-us Fri, 08 Apr 2005 00:00:00 +0530 Thu, 29 Jul 2010 11:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47495 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery of central excise and similar dues while reference proceedings before the BIFR or AAIFR remain pending. In that situation, arrears cannot be enforced by coercive process unless the Board grants consent, and the protection is confined to the demand period covered by the pending reference. The stated result was that coercive recovery of the excise demand during the pendency of the proceedings was not permissible, and the company was entitled to statutory protection. Case-Laws Central Excise Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47495