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    <description>The Appellate Tribunal found the appeal timely as per the Resolution Plan approval date. It ruled that the Appellant did not establish a prima facie case for violating Section 61 of the Insolvency and Bankruptcy Code, emphasizing Enforcement Directorate actions alone are insufficient. The Appellant was granted time to challenge the order. Respondents were allowed to file a reply affidavit, with the case set for admission on 26th March 2020, without interim stay.</description>
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      <description>The Appellate Tribunal found the appeal timely as per the Resolution Plan approval date. It ruled that the Appellant did not establish a prima facie case for violating Section 61 of the Insolvency and Bankruptcy Code, emphasizing Enforcement Directorate actions alone are insufficient. The Appellant was granted time to challenge the order. Respondents were allowed to file a reply affidavit, with the case set for admission on 26th March 2020, without interim stay.</description>
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