Though we have some reservations on the reasoning given by
the National Company Law Appellate Tribunal, Principal Bench, New
Delhi, which could be interpreted as not being in consonance with
the ratio laid down by this Court in Paschimanchal Vidyut Vitran
Nigam Ltd. v. Raman Ispat Pvt. Ltd. and Others,1 we are not
inclined to issue notice as we are of the opinion that the truing
up, insofar as the fuel surcharge is concerned, was subsequent to
the commencement of the proceedings under Section 54C of the
Insolvency and Bankruptcy Code, 2016.