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    <description>Appeal allowed by AT: the AA&#039;s attachment confirmation was modified and delay condoned under Section 14; appellants treated as bona fide purchasers without collusion. The Tribunal found ED/IO/EO negligent for failing to take possession, affix conspicuous notice, or publish attachment as required by rules, and for not preventing sales, resulting in third-party transactions and significant lender exposure. Appellants&#039; challenge via HC led to direction to file appeal; appeals deemed timely from date of knowledge and decided in favour of appellants against Respondent ED.</description>
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      <description>Appeal allowed by AT: the AA&#039;s attachment confirmation was modified and delay condoned under Section 14; appellants treated as bona fide purchasers without collusion. The Tribunal found ED/IO/EO negligent for failing to take possession, affix conspicuous notice, or publish attachment as required by rules, and for not preventing sales, resulting in third-party transactions and significant lender exposure. Appellants&#039; challenge via HC led to direction to file appeal; appeals deemed timely from date of knowledge and decided in favour of appellants against Respondent ED.</description>
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