The Excise and Taxation Department, Sonipat Haryana, filed an appeal against M/s. Sunstar Overseas Ltd. & Anr. The appeal challenged an impugned order dated September 12, 2019. The appeal was filed on November 8, 2019, which was more than 45 days after the date of the impugned order. No petition for condonation of delay was filed. The delay exceeded the permissible limit of 30 days plus 15 days, making the appeal non-maintainable under Section 61(2) of the Insolvency and Bankruptcy Code, 2016. Nobody appeared for the appellant during the hearing.

The Excise and Taxation Department, Sonipat Haryana, filed an appeal against M/s. Sunstar Overseas Ltd. & Anr. The appeal challenged an impugned order dated September 12, 2019. The appeal was filed on November 8, 2019, which was more than 45 days after the date of the impugned order. No petition for condonation of delay was filed. The delay exceeded the permissible limit of 30 days plus 15 days, making the appeal non-maintainable under Section 61(2) of the Insolvency and Bankruptcy Code, 2016. Nobody appeared for the appellant during the hearing.