High Court Rules Excise Duty Takes Precedence Over SICA Protections Due to Section 11E of Excise Act.

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....Recovery of excise duty - Petition a sick company - Protection granted u/s 22 of SICA - Since Section 11E of the Excise Act was inserted after the enactment of the Act giving first charge over the dues of the central excise, thus, it will have overriding operation over the provisions of the Act. - HC....