2000 (2) TMI 116

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inancial Reconstruction, New Delhi, dismissing appeal of the petitioner against the order passed by the B.I.F.R. rejecting their application for permission to sell the material detained by the order of detention passed under Rule 230 of the Central Excise Rules. 2. During the pendency of this petition, the BIFR has passed final order u/S. 17 of the Sick Industrial Companies (Special Provisions) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (10) SCC 649 to press his point that the right of the petitioner - Department to make recovery of its dues does not get washed off on account of the decision of the B.I.F.R. 4. I have very carefully considered the judgment in Coromandal (supra). In fact that judgment relates to the tax liabilities which have accrued due after passing of the order u/S. 18 (4) and 19(3) of the Act. There can certa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X