under Section 61 of Insolvency and Bankruptcy Code (In Short I&B Code)
against the order dated 03.06.2019 passed by Learned Adjudicating
Authority (National ... Respondent NO. 1 (referred as
Operational Creditor) is in business of Export and Import of Commodities.
The Operational Creditor has entered into Sale and Purchase
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Commissioner of Customs DEEC (Monitoring Cell) O/o
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is aggrieved of rejection of its application ... making the Resolution
Plan and the Adjudicating Authority failed to appreciate the important issue.
2. After hearing learned counsel for the Appellant, we find that
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