IBBI has not been delegated with the power under IBC including Section 240 of IBC to decide as to what amount is to be paid to the Financial Creditor or Operational Creditor including the liquidation value, therefore, they should not pass any mandatory regulation forcing the Resolution Applicant(s) to discriminate between equals – Central Bank of India Vs. Resolution Professional of the Sirpur Paper Mills Ltd. & Ors. – NCLAT New Delhi