2012 (7) TMI 961

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....; For the Respondent: Shri A.J. Parekh, A.R. ORDER   PER : A.K.Garodia, ACCOUNTANT MEMBER   This MA is filed by the assessee. It is submitted by the assessee in the MA that in Tribunal's order it was decided by Tribunal that Ground NO. 1 to 8 are technical issues and no serious argument was raised by Ld. A.R. It was submitted by the assessee in the MA that it is not correct t....