Corporate Debtor has acknowledged/subsisting liability to attract the provisions of Section 18 of the Limitation Act, 1963.” 13. Having examined the matter in detail, we are of the opinion that the findings arrived at by the Adjudicating Authority and NCLAT are correct in law and fact. We find no merit in the appeal. 13The Civil Appeal No. 1031 of 2022 arising out of the NCLAT order dated 04.10.2021 (Company Appeal (AT) (Insolvency) No. 238 of 2020) is dismissed accordingly. 14. No order as to costs. ………………………………....J. [PAMIDIGHANTAM SRI NARASIMHA] ………………………………....J. [SANDEEP MEHTA] NEW DELHI; October 22, 2024. 14