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    <description>The tribunal set aside the impugned order and dismissed the application under Section 7 of the I&amp;amp;B Code, finding it barred by limitation as the period ended in 2007. The Corporate Debtor was released from CIRP obligations, assets were to be handed over to Promoters/Board of Directors, and costs were to be borne by the Financial Creditor. The appeal was allowed with no costs.</description>
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      <description>The tribunal set aside the impugned order and dismissed the application under Section 7 of the I&amp;amp;B Code, finding it barred by limitation as the period ended in 2007. The Corporate Debtor was released from CIRP obligations, assets were to be handed over to Promoters/Board of Directors, and costs were to be borne by the Financial Creditor. The appeal was allowed with no costs.</description>
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