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