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2014 (1) TMI 113
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....NT Per. Archana Wadhwa :- The appellants are engaged in the manufacture of fabricated steel structural falling under Chapter 73 of Central Excise Tariff Act, 1985. While, executing a specific contracts with customers M/s Telecommunication Consultant India Ltd., they secured an advance from them at the interest rate of 10%. Revenue's contention is that the ongoing market rate was 18% and if the a....