Metal Box India Ltd. vs Commissioner Of Central Excise, Mumbai

The Supreme Court addressed whether the protection against legal proceedings provided under Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985, exempts a company from the mandatory pre-deposit requirement under Section 35F of the Central Excise Tax Act, 1944. The Court rejected the appellant's contention, ruling that the statutory protections for 'sick' companies do not extend to the pre-deposit required for filing an appeal. Consequently, the dismissal of the appeal by the Tribunal for failure to deposit the required amount was upheld.