https://www.taxtmi.com/caselaws?id=48485 Pre-deposit under Section 35F of the Central Excise Act is not barred merely because proceedings are pending before the BIFR, as such deposits do not fall within the protection of Section 22 of the Sick Industrial Companies (Special Provisions) Act. In excise matters, duty collected from customers is treated as money belonging to the Government, so a plea of financial hardship carries limited weight after the demand has been confirmed by the adjudicating authority and the Commissioner (Appeals). Where the Tribunal has already reduced the amount to be deposited, insistence on that reduced pre-deposit remains justified. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 04 Aug 2010 17:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48485 Pre-deposit under Section 35F of the Central Excise Act is not barred merely because proceedings are pending before the BIFR, as such deposits do not fall within the protection of Section 22 of the Sick Industrial Companies (Special Provisions) Act. In excise matters, duty collected from customers is treated as money belonging to the Government, so a plea of financial hardship carries limited weight after the demand has been confirmed by the adjudicating authority and the Commissioner (Appeals). Where the Tribunal has already reduced the amount to be deposited, insistence on that reduced pre-deposit remains justified. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48485