2011 (1) TMI 224

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.... Jyoti Balasundaram   The assessees who are manufacturers of ordinary portland cement in their mini cement plant were availing SSI exemption. On visit of the officers in Headquarters of Anti Evasion Unit, Trichy, and on scrutiny of records, it was found that in addition to the assessable value the assessees have collected extra amount towards freight and handling changes on which duty was ....

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....0/- PMT towards freight and Rs.100/- PMT towards handling charges for sale of cement withinPondicherry. Going by the above, the assessees fall within the ceiling limit prescribed under the SSI exemption Notification at the relevant point of time. Although, learned JCDR would vehemently contend that Rs.500/- PMT towards freight and Rs.100/- PMT towards handling charges as an obvious mistake and it ....