2011 (1) TMI 224

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..... ds handling charges for sale of cement Revenue contend that Rs. 500/- PMT towards freight and Rs. 100/- PMT towards handling charges as an obvious mistake and it should be read as Rs. 500/- per load and Rs. 100/- per load towards freight and handling charges - assessees fall within the ceiling limit prescribed in the notification SSI exemption allowed. - E/893/2003 - - - Dated:- 25-1-2011 - .....

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..... ed recovery of differential duty of Rs.5,06,806/- and also proposed penal action against the assessees. The demand was confirmed by the adjudicating authority who also imposed penalty equal to duty under the provisions of Section 11AC of the Central Excise Act, 1944 read with Rule 173Q of the Central Excise Rules, 1944. The demand was set aside by the Commissioner (Appeals); hence this appeal by t .....

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..... freight and Rs.100/- PMT towards handling charges. It is too late for the Revenue to submit that this should be read as Rs.500/- per load and Rs.100/- per load towards freight and handling charges respectively. Going by the figures as set out in the notice and the orders passed by the authorities below, the assessees fall within the ceiling limit prescribed in the notification and therefore demand .....

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