ORDER

This application is filed under Section 60(5) (c) of the Insolvency & Bankruptcy Code, 2016 by Regional Provident Fund Commissioner, EPFO, Kochi against the corporate debtor and its Liquidator seeking the following reliefs:

a. To set aside the Annexure A10 issued by the 2^nd Respondent dated 16/08/2022 rejecting the claim of the Applicant

b. To direct the 2^nd Respondent to pay off the entire claim amount of Rs.19,06,277/- (Rupees Nineteen Lakhs Six Thousand Two Hundred and Seventy-Seven Only) on first priority from and out of the liquidation assets/estate of the Respondents

c. To direct the 2^nd Respondent to accept the claim of the Applicant:

d. To direct the Respondents for the payment of cost thereof.

1. The Corporate Debtor, M/s. Excel Glass Limited (hereinafter referred to as CD) was admitted into CIRP by NCLT Chennai bench vide order dated 26.03.2019 and subsequently put to liquidation by this bench vide order dated 21.10.2019. Thereby, Mr. Ravindra Chaturvedi, RP was appointed as liquidator. The liquidator made public announcement of liquidation on 24.10.2019 inviting claims to be submitted by 20.11.2019.

2. The applicant states that it is a statutory body and by virtue of sect