Adjudication order in the matter of Le -waterina Resorts and Hotels Ltd [SAT Appeal No.: 399/2019] [SAT Appeal No.: 400/2019] [SAT Appeal No.: 341/2019] [SAT Appeal No.: 342/2019] [SAT Appeal No.: 343/2019] [SAT Appeal No.: 540/2019 & Misc. App. No. 478/2019]