2006 (1) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....S. Gupta, Chartered Accountant, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. Both sides agree that there is no dispute that interest on receivable for the free period allowed by the appellants is deductible from the assessable value. However, there is a dispute regarding the production of recor....