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Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the period from the date of application filed by the Association till the final decision can be excluded for the purpose of counting the 270 days but in interest of the Allottees not inclined to exclude total period and directed to exclude 90 days for counting the period of 270 days of ‘CIRP’