2022 (6) TMI 285

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....Sr. Adv. Mr. Ankur Yadav, AOR Mr. Sandeep Singh, Adv. Mr. Rahul Sharma, Adv. For Respondent(s) Mr. Rony Oommen John, AOR R-1 Mr. Piyush Swami, Adv. Mr. Arshdeep Singh, Adv. Mr. Himanshu Tyagi, AOR O R D E R Corporate Insolvency Resolution Process ('CIRP') of Maruti Koatsu Cylinders Limited was initiated before National Company Law Tribunal ('NCLT') Ahmedabad on 26.04.2018. The resolution plan w....

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....reads as under : "61. Appeals and Appellate Authority. (1) .... (2) Every appeal under sub-section (1) shall be filed within thirty days before the National Company Law Appellate Tribunal. Provided that the National Company Law Appellate Tribunal may allow an appeal to be filed after the expiry of the said period of thirty days if it is satisfied that there was sufficient cause for not fil....

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....rder passed by the NCLT much later. Support was sought from a judgment of this Court in Raja Harish Chandra Raj Singh vs. Dy. Land Acquisition Officer [1962 (1) SCR 676] for submitting that provisions relating to limitation have to be given a liberal construction. The judgment that is relied upon by the Respondent No. 1 relates to Section 18 of the Land Acquisition Act. However, we are concerned ....