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CIRP - Home Buyers - Moratorium against the company has been ordered - The Supreme Court's decision in this case clarifies that the moratorium u/s 14 of IBC does not extend to the directors or officers of a company under moratorium. The Court set aside the National Commission's orders, which had held that a decree cannot be executed against a company due to the moratorium u/s 14 of the IBC and, consequently, against certain individuals. The Court remitted the execution application to the National Commission, allowing proceedings against the individual respondents (directors/ officers) for execution, subject to their liability to comply with the order passed against the company.