NCLAT held that the issue which has been raised before us is covered by Three Member Bench Judgment in Kiran Shah (2022) ibclaw.in 10 NCLAT. Learned Counsel for the Respondent is also right in submission that against the judgment of this Tribunal dated 02.03.2019 in Varrsana Ispat Limited [2019] ibclaw.in 67 NCLAT, Civil Appeal No. 5546 of 2019 was filed by Varrsana Ispat Ltd. which Civil Appeal was dismissed on 22.07.2019. The judgment of Varrsana has been relied by Three Member Bench in Kiran Shah.