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5. Learned Counsel appearing for the `Financial Creditor'/ARCIL contended that the `Adjudicating Authority' was not justified in rewriting the Terms of Agreement dated 16.05.2019, subsequently executed between the `Appellant' and the first Respondent, by issuing directions, vide `Impugned Order' dated 13.11.2019, to the `Appellant' herein to set off the `electricity bill' of Rs.40,43,001/- paid by the `Resolution Applicant' to KSEB, when the possession of the assets of the `Corporate Debtor' was handed over to the first Respondent from the interest portion, as per the Agreement dated 16.05.2019. Learned Counsel submitted that the `Corporate Debtor' was admitted into Corporate Insolvency Resolution Process ('CIRP') on 15.09.2017 and a publication was made by the RP on 24.09.2017 and that M/s. Paragon Steels Private Limited had an outstanding payment of Rs.2,60,47,669/- as on 15.09.2017 and TA No.224/2021 (Comp. App. (AT) No. 175/2020/TR) M/s. S M M Steels Re-Rolling Mills Private Limited had an outstanding payment of Rs.64,78,601/- payable to KSEB. These outstanding dues payable as on 05.10.2017 were paid by the RP to keep the `Corporate Debtor Company' as a `going concern'. While so, on 28.06.2018, the CoC approved the Resolution Plan submitted by the first Respondent with 100% voting. On 24.07.2018, the Plan was approved by the `Adjudicating Authority' and the details of the payment to be made by the `Resolution Applicant' is Rs.43,40,00,000/-.