Adjudication Order in respect of Mr. Ghanshyam Das Kankani, Mr. Avinash Kankani, Mr. Abhay Baheti, Ms. Madhu Lata Kankani, Mr. Umesh kankani, Sparton Leasing and Finance Ltd., Dwarika Investment Pvt. Ltd., Koraput Investments Pvt. Ltd., Western India Cements Ltd. in the matter of Tirrihannah Company Limited