1. Refiling delay condoned.
2. Aggrieved by exclusion of unadjudicated
claims of the appellant qua interest and
damages payable under Section 7Q and Section
14B, respectively, of the Employees’ Provident
Funds and Miscellaneous Provisions Act, 1952
(for short, the 1952 Act) in the approved
resolution plan, the appellant filed an appeal
before the National Company Law Appellate
Tribunal (NCLAT) against the order of the
Adjudicating Authority approving such plan. The
said appeal stood dismissed by the impugned
order.
