2012 (4) TMI 609

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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(2B) of the Central Excise Act, 1944? (b) Whether....