Adjudicating Authority Overlooked Key Evidence in Insolvency Case; Matter Remanded for Reassessment of Related Party Status.

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....CIRP - Seeking not to treated as a related party of the Corporate Debtor - the Adjudicating Authority has erred in making specific observation that no material has been brought on record except general observations given by the RP on the basis of the order of SAT whereas the Appellant has produced on record a detailed summary which has been prepared on the basis of MCA Data which though has been reproduced in the impugned order from pages 89 to 111 but it has not been referred to in the discussion part - Matter restored back for fresh consideration - AT....