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    <title>2026 (3) TMI 839 - CEStAT BANGALORE</title>
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    <description>Where admitted claims were settled and paid under an NCLT approved resolution plan, the note states that corresponding demands for interest and penalty confirmed in separate adjudications cannot be sustained or reopened; accordingly, proceedings or appeals concerning amounts settled by the resolution process abate and reliefs tied to those settled claims are not maintainable under the applicable appellate procedure rule, so the impugned confirmations of extended limitation and penalties relating to those settled claims are set aside.</description>
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      <description>Where admitted claims were settled and paid under an NCLT approved resolution plan, the note states that corresponding demands for interest and penalty confirmed in separate adjudications cannot be sustained or reopened; accordingly, proceedings or appeals concerning amounts settled by the resolution process abate and reliefs tied to those settled claims are not maintainable under the applicable appellate procedure rule, so the impugned confirmations of extended limitation and penalties relating to those settled claims are set aside.</description>
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