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of Revival of the Appellant / Company - Removal the company for non-filing of Annual Return - Going Concern or not - NCLAT found no error in the NCLT's decision, emphasizing that the appellant failed to file the application within two years as required for rectification under Section 420 of the Companies Act, 2013. The NCLAT concluded that the appeal lacked merit, upholding the NCLT's decision not to reconsider the revival based on additional documents submitted beyond the prescribed period.
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