Insolvency and Bankruptcy Board of India

Plant & Machinery comprising of industrial sewing, cutting and finishing machinery along with auxiliary equipment used in garment manufacturing with several units dismantled, motors detached, and auxiliary machinery, presently located at Sapthagiri Bottle Suppliers, S. NO- 46/2, Dasanapura, Bangalore, North- 562162.

Printer, Inventory Items, Receivables and Securities and Financial Assets including receivables arising from Litigation

E-Auction of assets of ARS Energy Private Limited (In Liquidation), comprising 60 MW thermal power plant, Plant & Machinery, Buildings, land, vehicles, office/IT assets, stores/spares and transferable financial assets, offered together as one Lot by way of Slump Sale under Regulation 32(b), on “AS IS WHERE IS”, “AS IS WHAT IS”, “WHATEVER THERE IS” and “NO RECOURSE” basis.

Category B-Sale of Investments of the CD (In case no bids are received for auction under Category A) Asset Set 3 - Sale of Investments of the CD in Kumarpallayam Tollways Limited (SPV) being part of assets of the CD on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

IAs under PUFE "Recovery towards the contributions as directed by the Hon'ble Adjudicating Authority vide order dated 24.02.2026 disposing the Application under Section 66 of IBC, 2016 IA/4463/2024 & Application under Section 43 of IBC, 2016 IA/4042/2024" and Securities and Financial Assets (SFA) comprising, Long-term Loans & Advances and Cash & Cash Equivalents

Category A - Sale of Corporate Debtor as a Going Concern - Sale of Corporate Debtor as a going concern on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category B-Sale of Investments of the CD (In case no bids are received for auction under Category A) Asset Set 2 - Sale of Investments of the CD in Salem Tollways Limited (SPV) being part of assets of the CD on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category C-Sale of Non-Core Assets of the CD (In case no bids are received for auction under Category A) Asset Set 4 - Sale of individual asset(s) being part of non-core assets of the CD as further listed in “Non-core Assets Part 1” on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category C-Sale of Non-Core Assets of the CD (In case no bids are received for auction under Category A) Asset Set 5 - Sale of scrap PAN India being part of non-core assets of the CD as further listed in “Non-core Assets Part 2” on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Applications filed with Hon'ble NCLT

Flats at Kheni Towers, Shops and Offices in Diamond Park, Flats in Tatva Urja, and Trademarks

Vehicles, F&F, Computers and Financial Assets of the CD

Kurchrekal Unit as a whole

Rajapur Unit as a whole

IT Equipment and Accessories

Freehold Land Parcels

Stock of loose jewellery – 14KT, 18KT and 22KT jewellery, gold coins and silver coins