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2021 (2) TMI 302 - HC - Central ExciseRecovery of Central Excise Duty based on Audit Objections - CIRP Proceedings are pending - petitioner fairly submits that on account of the moratorium declared under Section 14 of the Insolvency & Bankruptcy Code, 2016, the writ petition cannot be pursued any further at this stage - HELD THAT:- Upon hearing learned counsel for the parties and taking note of the Insolvency Resolution Process underway against this company and the moratorium on continuation of any pending proceedings under Section 14 of the of the Insolvency & Bankruptcy Code, 2016, the present writ petition cannot be entertained. Petition disposed off.
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