NCLAT held that if an appeal is preferred under Section 421 of the Companies Act, 2013, the Appellate Tribunal counts the period of limitation from the date on which a copy of the order is made available by the Tribunal in terms of sub-section (3) of Section 421 of the Companies Act, 2013. However, for preferring appeal under Section 61 of the ‘I&B Code’ against an order passed by the ‘Adjudicating Authority’ provision for counting the period of limitation is different. In the present case, as Appellant had knowledge of the impugned order as on the date of pronouncement of the said order i.e. 15th March, 2017. It is not the case of the Appellant that its Lawyer has not informed of the order passed by the Adjudicating Authority. The ground as taken in the application for condonation of delay being not satisfactory, it is fit to be rejected. We accordingly, reject the application for condonation of delay and dismiss the appeal being barred by limitation. I.A. No. 292 of 2018 stands disposed of.