The contention advanced by the

The contention advanced by the Learned Counsel for the Appellant is the 1st Respondent/Bank has specified 31.03.2017, the debit balance confirmation as the date of default in Section 7 application of the Code than the implications would have been at different one. In this connection, the stand of the Appellant is that the conspicuous absence of 31.03.2017, as date of default in Section 7 application filed by 1st Respondent/Financial Creditor is a Clincher. The Learned Counsel for the Appellant submits that Debit Balance Confirmation dated 31.03.2017 does not bear seal/the stamp of the Corporate Debtor and there is one debit confirmation dated 31.03.2017 which was placed on record before the Adjudicating Authority. However, the 1st Respondent/Bank has not placed the revival letter dated 31.03.2017 on record, before the Adjudicating Authority.