2005 (4) TMI 86

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....action on behalf of Central Excise Department initiating coercive measures for recovery of demand of Central Excise Duty. According to the petitioner the petitioner-company is a sick appeal and reference are pending before Appellate Authority for Industrial and Financial Reconstruction (AAIFR) and Board for Industrial and Financial Reconstruction (BIFR) under the provisions of Sick Industrial Comp....

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....ks judgment covers these appeals. Arrears of taxes and the like due from sick industrial companies that satisfy the conditions set out in Section 22(1) of the Central Act cannot be recovered by coercive process unless the said Board gives its consent thereto". In light of the ratio of the said decision considering the fact that there is no dispute as to applicability of the provisions of SICA, ....