https://www.taxtmi.com/caselaws?id=203536 Differential duty and penalty under the SSI exemption turned on whether the abatement figures in the show-cause notice and adjudication kept the assessee within the exemption ceiling. The record proceeded on abatement of freight and handling charges on a per PMT basis, and those figures left the assessee within the prescribed limit. The Revenue could not later recast the same figures as per load at the appellate stage to take the assessee outside the notification threshold. On that basis, the demand was held unsustainable and the SSI exemption entitlement was upheld. en-us Tue, 25 Jan 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203536 Differential duty and penalty under the SSI exemption turned on whether the abatement figures in the show-cause notice and adjudication kept the assessee within the exemption ceiling. The record proceeded on abatement of freight and handling charges on a per PMT basis, and those figures left the assessee within the prescribed limit. The Revenue could not later recast the same figures as per load at the appellate stage to take the assessee outside the notification threshold. On that basis, the demand was held unsustainable and the SSI exemption entitlement was upheld. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203536