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Sale of Corporate Debtor as going concem excluding non-core assets (under Regulation 32(e) read with Regulation 32A) of Liquidation Process Regulations Specific exclusion: 1. Cash and cash equivalents, other bank balances ii. Non-Core assets of the Corporate Debtor as mentioned in Category 'C'. i. Proceeds from ongoing litigations iv. Excluded assets where the Secured Creditor has not relinquished the security interest