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Resolution plan approved by Committee of Creditors (CoC) with 97.54% vote share. Commercial wisdom of CoC in approving resolution plan not to be lightly interfered with. Adjudicating Authority's jurisdiction limited to Section 30(2) of Insolvency and Bankruptcy Code (IBC). Resolution plan meets requirements of Section 30(2). No grounds to interfere with Adjudicating Authority's order approving resolution plan. Appeal dismissed by National Company Law Appellate Tribunal (NCLAT).