Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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The Tribunal excused a 14 day delay because the financial creditor showed sufficient cause-internal referral and head office approval-so the appeal was admitted. On the central issue of costs imposed when the corporate debtor withdrew under the insolvency withdrawal procedure, the Tribunal found no recorded reason for penalising financial creditors who negotiated settlements and facilitated withdrawal; noting other creditors had not objected, it held the Adjudicating Authority could have adopted alternative measures if withdrawal was improper. Consequently, the direction to impose costs on each financial creditor was set aside.
The Tribunal excused a 14 day delay because the financial creditor showed sufficient cause-internal referral and head office approval-so the appeal was admitted. On the central issue of costs imposed when the corporate debtor withdrew under the insolvency withdrawal procedure, the Tribunal found no recorded reason for penalising financial creditors who negotiated settlements and facilitated withdrawal; noting other creditors had not objected, it held the Adjudicating Authority could have adopted alternative measures if withdrawal was improper. Consequently, the direction to impose costs on each financial creditor was set aside.
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