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2017 (11) TMI 1378 - CESTAT CHENNAIValuation - includibility - freight element for the transportation of gases - Held that: - though the appellant claimed that for later period they were adopting weighted average, the ld. counsel admitted that this can be subjected to verification and on production of support evidence, abatement as eligible as per the valuation provisions can be allowed to them. We direct that such verification can be done by the jurisdictional authorities. Valuation - whether the tanker on the lorries to be treated as packing material? - Held that: - The gas tanker mounted on the lorry is part of a transport vehicle and cannot be considered as a packing material. The same is neither factually or legally tenable. Validity of SCN - time limitation - Held that: - earlier two show cause notices were issued for finalization of provisional assessment on the same issue. Accordingly, the third notice cannot be issued invoking extended period - the third notice will be restricted to the demand period within normal period of limitation, if any. Appeal allowed in part.
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