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    <description>The Appellate Tribunal allowed the Appellant to withdraw the appeal with liberty to invoke Section 12A of the Insolvency and Bankruptcy Code, 2016. The appeal was disposed of as withdrawn, giving the Appellant the right to make an offer to the Committee of Creditors for consideration, regardless of any earlier rejections. The Appellant was also granted liberty to raise objections, including those related to the constitution of the Committee of Creditors.</description>
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