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2011 (1) TMI 224 - AT - Central ExciseSSI exemption - Show-cause notice was issued stating that the extra amounts collected are extra commercial consideration for the sale of the goods and that the assessees have suppressed the facts in order to evade duty - abatement granted was to the tune of Rs. 500/- PMT towards freight and Rs. 100/- PMT towards 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.
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