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