Amrit Banaspati Company Ltd. vs Commr. (Appeals) C. Ex. on 19 January, 2000
He contends that in an extreme case the Allahabad High Court has held in a case in Amrit Banaspati Co. Ltd. v. Commissioner (Appeals) C. Ex 2000 (119) ELT 524 that even if the scheme is prepared, the benefit of Section 22 will not be applicable in the event the amount which is sought to be recovered remains beyond the purview of the scheme. He contends, therefore, that even if the final scheme is framed in this case, still the petitioner cannot get relief under this Section as it will appear from the materials that the company is otherwise viable to pay the alleged dues of this respondent.