Gratuity payment - IN CASE OF COMPANY (400+employees) CLOSED AND UNDER LIQUIDATION

WHO IS RESPONSIBLE FOR PAYMENT OF GRATUITY & OTHER DUES (SALARY RETRENCHMENT BENEFITS ETC.) ?
IN CASE OF COMPANY (400+employees) CLOSED AND UNDER LIQUIDATION FROM YEAR 2001 IN PUNJAB NAMED PNFC (Punjab National Fertilizer and Chemicals)

with the limited information available in the post, I would say that the company alone is responsible for payment of gratuity and other benefits to the employees. If this is a company registered under the Companies Act, naturally, it is a separate entity. If the gratuity is linked to LIC's gratuity scheme, naturally the employees will not lose it. But since the process of liquidation is on, the employees will have to wait till a verdict is made by the Liquidator.