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2008 (1) TMI 165 - CESTAT, KOLKATASCN does not give the basis of calculation for arriving at the demanded amount - since the basis of calculation of the demand has not been given to appellants, nor the longer period of limitation has been invoked specifically in show cause notice, the proceedings flowing from such a defective SCN, are neither legal nor proper - we set aside the impugned Order on the ground of limitation without going into the question of taxability of maintenance and repair charges prior to 1-7-03
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