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    <title>2023 (10) TMI 535 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI</title>
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    <description>Provident fund dues in insolvency resolution were required to be protected in full, but any amount already included and paid within workmen dues under the resolution plan had to be adjusted against the admitted provident fund claim, with the balance then payable. Damages under Section 14B imposed after commencement of CIRP and moratorium were not to be directed for payment in the resolution process. For earlier Section 14B damages, the successful resolution applicant could seek waiver or reduction within the statutory framework, rather than face immediate enforcement in the appeal.</description>
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      <description>Provident fund dues in insolvency resolution were required to be protected in full, but any amount already included and paid within workmen dues under the resolution plan had to be adjusted against the admitted provident fund claim, with the balance then payable. Damages under Section 14B imposed after commencement of CIRP and moratorium were not to be directed for payment in the resolution process. For earlier Section 14B damages, the successful resolution applicant could seek waiver or reduction within the statutory framework, rather than face immediate enforcement in the appeal.</description>
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