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Lack of Valuer Leads to SEZ Business Exclusion in ACIL's Insolvency Resolution Plan Under CIRP.

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....Approval of resolution plan - during the CIRP of ACIL, no valuer was appointed to determine the fair value of the shares held by the the Corporate Debtor. Therefore, the assets of the Corporate Debtor (Respondent) cannot be included in the resolution plan - Thus, the SEZ Business of the Corporate Debtor is not included in the resolution plan submitted by the Appellant. - AT....