Adjudication Order in respect of (1) Tea Time Limited, (2) HSM International Private Ltd, (3) Orient International Limited, (4) Asutosh Enterprises Limited, (5) Neptune Exports Limited, (6) Bengal Steel Industries Limited, (7) V. N. Enterprises Limited, (8) Hindusthan Udyog Limited, (9) Macneill Electricals Limited, (10) HSM Investments Limited, (11) Mr. V. N. Agarwal, (12) Mr. Prakash Agarwal and (13) Mrs. Premlata Agarwal