2012 (4) TMI 609

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..... : (a) Whether the CESTAT was correct in allowing the appeal of M/s. Emco Ltd. by holding that the department should have initiated the proceedings for recovery of interest within a period of one year from the date of filing of monthly returns, despite the fact that the assessee has never disputed this aspect in their appeal memorandum, more particularly, in view of the provisions of Section 11A .....

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