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Issues: Whether the remand order required modification so as to permit the respondent to produce the letter dated 25 October 2019 before the adjudicating authority.
Analysis: The appeal arose from an order of remand made after the appellate tribunal had relied upon a letter produced for the first time in appeal to hold that the application under Section 7 of the Insolvency and Bankruptcy Code, 2016 was within limitation. As the letter had not been produced before the adjudicating authority, the opposite party had no to deal with it at the initial stage. The remand direction therefore required clarification to preserve fairness and to enable consideration of that material by the adjudicating authority in accordance with law.
Conclusion: The remand order was modified to permit production of the letter before the adjudicating authority, and the appeal was partly allowed.