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The SC set aside the NCLAT order that had dismissed the appellant's challenge to proceedings under Section 9 of the IBC for a 176-day refiling delay, condoning the delay and restoring the appeal to its original number for adjudication on merits. The Court held that the appellant must be afforded an opportunity to prefer an appeal against Section 9 proceedings. The SC retained the two cost orders previously imposed (one by the NCLT and one by the NCLAT) and imposed an additional cost of Rs.5 lakh, otherwise directing the matter to proceed in accordance with law. The appeal is disposed of.