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CARE Ratings assigned 'CARE D; ISSUER NOT COOPERATING' to Aban Offshore's Long Term Bank Facilities (₹387.47 Cr) and Cumulative Redeemable Preference Shares (₹281 Cr). The rating moved to 'Issuer Not Cooperating' category due to the company's failure to provide information. The 'D' rating reflects delays in debt servicing and poor liquidity, as the company is undergoing Corporate Insolvency Resolution Process (CIRP).