Enforcement Directorate has attached assets worth 92 crore rupees of SPS Steel Rolling Mills Ltd and others in a bank fraud case.<br />'' <br />'' The attached assets consist of shares of an entity owning a five-star hotel, three luxurious apartments, office building and 0.33 acres of land.<br />'' <br />'' The action has been taken under the Prevention of Money Laundering Act.<br />'' <br />'' Earlier, the  ED had taken up an investigation on the basis of CBI's FIR against SPS Steel Rolling Mills Ltd,  the beneficial owner of the company and others for defrauding a consortium of eight banks led by Allahabad Bank, Kolkata for an amount of around 550 crore rupees. <br />''  <br />