Adi Ispat Liquidation Closed After ₹15 Crore Sale

NCLT Kolkata approves closure of Adi Ispat Private Limited's liquidation process and discharges the liquidator.
Corporate Debtor's assets sold for ₹15 crore to ASL Enterprises as a going concern after e-auction.
Sale proceeds distributed to creditors; State Bank of India received majority share of ₹157.52 crore claim.
Recovery of ₹48.34 lakh from preferential transactions to continue post-liquidation closure per SCC resolution.