The National Company Law Appellate Tribunal (NCLAT) on Tuesday concluded hearing and reserved its order on the petition filed by lenders of Reliance Capital seeking another round of auction for the debt-ridden firm undergoing insolvency process. Senior advocate Mukul Rohatgi, representing Torrent Investments, concluded his arguments and submitted that the Insolvency & Bankruptcy Code (IBC) intends for maximisation of the value, but the focus should be on the revival of the assets and conclude the process under a time-bound manner.