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    <description>The appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 was allowed by the Tribunal. The impugned order denying exclusion of a certain period of Corporate Insolvency Resolution Process (CIRP) was set aside. The Tribunal considered the impact of the pandemic, the Resolution Plan, and the objective of preventing liquidation. Granting the 90-day exclusion was deemed to serve the objective of the Code, prevent injustice, and promote substantial justice.</description>
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