(Rupees in Lakh)
Particulars                        31st March, 2014  31st March, 2013
                                                           (6 Months)

Estimated amount of contracts 
remaining to be
executed on capital account                Nil                Nil

Bills discounted with Banks                Nil                Nil

Bank Guarantees outstanding                Nil               9.63

Service tax under dispute                 3.30               3.30

Excise Duty under SEZ clearance         353.44             353.44

Note: The above disputed liabilities since been transferred while transferring Aluminium Extrusion Business Division by way of slump sale. However, the appeals are still pending in the Company's name.

2. In terms of Accounting Standard (AS-11) "changes in Foreign Exchange Rates" on transaction of monetary items at the year end exchange rate, there is notional exchange gain / (loss) of Rs. 64,143 which has been accounted in the Profit and Loss Account.

3. GROUP:

1. Shri R.K.Aggarwal

2. Smt.Urmila Agarwal

3. Shri Rajat Agarwal

4. Shri Utsav Agarwal

5. Smt.Tanushree Hazarika Agarwal

6. Rockstrong Investments Private Limited

7. Sunbright Investments Private Limited

8. Elegant Enterprises

9. Rajkumar Aggarwal, Karta

10. Rajkumar & Sons (HUF)

11. Bhoruka Fabcons Private Limited

12. Maverick Infotec Private Limited

13. Bhoruka Aluminium FZE

4. There are no Micro, Small and Medium Enterprises to whom dues are outstanding for more than 45 days at the year end as determined to the extent such parties have been identified on the basis of information available with the Company.

5. Adequate provisions as required by Accounting Standard 15 employees benefits has been made and no further liability on this account is envisaged.

6. Previous year's Figures have been regrouped/restated wherever necessary to conform to Current period's classification. However, current period being of twelve months, to that extent, previous year's figures are not comparable.