Insolvency and Bankruptcy Board of India

Not Readily Realisable Asset

Sale of Finished Garments, Cloth bales and Racks

Set of Assets to be sold, collectively - a) Un-demarcated land measuring around 5.04 Acres within the larger land size of 35.6 acres, being identified as ‘Panagarh Factory’ situated at Village Beldanga, Panagarh - Morgram State Highway, PO - Chota Ramchandrapur, PS - Kansa, District - Paschim Burdwan, Pin 713148, West Bengal; and b) Environmental Clearance License dated 30.09.2009 issued in the name of Maheshwary Ispat Ltd.

A set of assets (Short-term Loan & Advances) for sale in e-auction Collectively

Commercial use Premises Building including all improvements and amenities:

Sale of assets collectively: Sale of Factory Land & Building with furniture and fixtures

Securities and Financial Assets (SFA)

Land, Building, along with miscellaneous Plant and Machinery (Land Area 1296 Sqr. Mtrs.; Building Area 24,183 sq. ft.)

Land (Survey No. 474 - 5,900 sq. mtrs. & Survey No. 476 - 2200 sq. mtrs)

Leased Land admeasuring 10,000 sq. mtrs

Equity Shares of C. Mahendra International Limited (112,800 Equity Shares of 10 each fully paid up)

Lease hold Land & Building, Plant & Machinery, Securities and Financial Assets

1. Inventories of the Corporate Debtor 2. Property 1 – Gala No. AJ-121, AJ-122, AJ-123 & AJ-124, 1st Floor of Building No. “AJ”, Rajlaxmi Commercial Complex, on Land Bearing Survey No. 30 Hissa No. 07 Painki situated at Village Kasheli, Taluka Bhiwandi, District, Thane, Maharashtra- 421302.

AUCTION OF ASSET CLASS LAND & BUILDING AND PLANT & MACHINERY AS A SET OF ASSETS COLLECTIVELY AS PER REG-32(C) OF IBBI (LIQUIDATION PROCESS) REGULATIONS, 2016 AS APPROVED BY THE SCC IN ITS XVI SCC MEETING HELD ON 11.03.2026

Land and building & securities and Financial Assets

All the Financial Assets of the Corporate Debtor (Comprising of Loans and Advances only) [Asset ID 3295] There are no immovable assets in the Company.

Financial Assets- Actionable claims

Financial asset- Actionable Claim of Rs 72.75 lakhs: Amount of avoidance, i.e., Rs 72.75 lakhs recoverable from the Ex-Management / Beneficiaries of the PUFE Transactions, as awarded by the Hon’ble Adjudicating Authority vide I.A (IBC) No. 572 of 2025 dated 13.08.2025.

Chamber No. 2, Fourth Floor, Sangam Palace Building, Civil Lines, Prayagraj, Uttar Pradesh

Furniture/ Home Décor Items & Accessories held as Inventory or otherwise, belonging to Virgo Home Deziner Private Limited