ibc S. 14(1)(c) – sarfaesi S. 13 – Security interest (Enforcement) Rules, 2002, R. 8, 9 – Sale under sarfaesi – Sale is not completed upon receipt of the part payment – E auction on 12th December 2018 – Balance 75% amount has been accepted by the Bank on 8th March 2019 – The sale under the statutory scheme as contemplated under Rules 8 and 9 of the said Rules would stand completed only on 8th March 2019 – CIRP process started on 3rd January 2019, and moratorium was ordered – As such, we are unable to accept the argument on behalf of the appellant Bank that the sale was complete upon receipt of the part payment