Appellant's Claim Dismissed as Time-Barred Post-Resolution Plan; Committee of Creditors' Decision Stands Unchallenged by Tribunal.

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....Consideration of claim of appellant, after the resolution plan is approved - time limitation - It is well settled that the commercial wisdom of the Committee of Creditors is paramount and cannot be interfered with by the Adjudicating Authority or this Tribunal - Admittedly, the Appellant has not filed its claim within the time and the claim is time barred. - AT....