Sale as a Going Concern or Slump sale of assets comprising building, plant & machinery and other moveable assets, As per Regulation 32(e) or 32(b) of IBBI (Liquidation Process) Regulation 2016

Sale as A Going Concern or slump sale of assets comprising building, plant & machinery and other moveable assets, As per Regulation 32(e) or 32(b) respectively of IBBI (Liquidation Process) Regulation 2016

Commercial immovable property

All the Assets of the Corporate Debtor including immovable or moveable assets located at Chhattisgarh, Andhra Pradesh, and Tamil Nadu, i.e., Polysilicon manufacturing, Wafer manufacturing, Module assembling unit and Land parcel at two different locations admeasuring 20 acre and 33.62 acre. admeasuring 20 acre and 33.62 acre.

Immovable and moveable assets of the Corporate Debtor located at Chhattisgarh Only.

Movable Assets of the Corporate Debtor located at Chhattisgarh only.

Movable Assets of the Corporate Debtor located at Chhattisgarh, excluding 175 MW Solar Module Manufacturing Unit

Kraft Paper Unit and Corrugate Box Unit Land (comprised in title deeds listed hereunder) & Building (including structure and sheds) and Entire Plant & Machinery of Kraft Paper Unit and Corrugated Box Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab – 141011 Deed No. Extent of Land 14331 57 Kanal and 17 Marla 22202 12 Kanal and 6 Marla 26558 12 Kanal and 10 Marla 22248 7 Kanal and 12 Marla TOTAL 90 Kanal and 5 Marla

Kraft Paper Unit Land (comprised in title deeds listed hereunder) & Building (including structure and sheds) and Entire Plant & Machinery of Kraft Paper Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab - 141011 Deed No. Extent of Land 22202 12 Kanal and 6 Marla 26558 12 Kanal and 10 Marla 22248 7 Kanal and 12 Marla TOTAL 32Kanal and 8 Marla

Land and Building – Kraft Paper Unit Land (comprised in title deeds listed hereunder) & Building (including structure and sheds) of Kraft Paper Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab - 141011 Deed No. Extent of Land 22202 12 Kanal and 6 Marla 26558 12 Kanal and 10 Marla 22248 7 Kanal and 12 Marla TOTAL 32 Kanal and 8 Marla

Plant and Machinery – Kraft Paper Unit Entire Plant & Machinery of Kraft Paper Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab – 141011

Corrugate Box Unit Land (comprised in title deeds listed hereunder) & Building (including structure and sheds) and Entire Plant & Machinery of Corrugated Box Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab – 141011 Deed No. Extent of Land 14331 57 Kanal and 17 Marla TOTAL 57 Kanal and 17 Marla

Land and Building – Corrugated Box Unit Land (comprised in title deeds listed hereunder) & Building (including structure and sheds) of Corrugated Box Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab – 141011 Deed No. Extent of Land 14331 57 Kanal and 17 Marla TOTAL 57 Kanal and 17 Marla

Only Moveable Assets of 175MW Solar Module Manufacturing Unit located at Chhattisgarh

Plant and Machinery – Corrugated Box Unit Entire Plant & Machinery of Corrugated Box Unit of Saber Paper Boards Pvt. Ltd. at village Gaunspur, Ludhiana, Punjab – 141011

Land Parcels located in Andhra Pradesh and Tamil Nadu

Land Parcel at Pullanayakanpatt, Dist. Ramanathapuram, Tamil Nadu

Land Parcel at Atmakur, Dist. Ananthapur, Andhra Pradesh

Vehicles of the Corporate Debtor

Investment in Wholly Owned Subsidiary