Appeal Dismissed as Resolution Plan Approved and Company Liquidated: Tribunal Decision Stands.

The Appellate Tribunal CESTAT AHMEDABAD determined that the appeal was rendered infructuous due to the company's liquidation and the approval of a resolution plan benefiting another entity. Consequently, the appeal was disposed of in alignment with these developments.

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The Appellate Tribunal CESTAT AHMEDABAD ruled that the appeal became infructuous as the company went into liquidation and the resolution plan favored another company. The appeal was disposed of accordingly.

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