Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Section 12B - Presumption that incidence of duly has been passed on to the buyer
Central Excise Act, 1944 Chapter II A Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund
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Presumption of duty passing on: seller deemed to have passed excise duty incidence to buyer unless disproved. Where a person has paid excise duty on goods under the Act, that person is, unless the contrary is proved, deemed to have passed the full incidence of such duty to the buyer, shifting the evidentiary burden onto the payer to show the duty was not reflected in the price.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Presumption of duty passing on: seller deemed to have passed excise duty incidence to buyer unless disproved.
Where a person has paid excise duty on goods under the Act, that person is, unless the contrary is proved, deemed to have passed the full incidence of such duty to the buyer, shifting the evidentiary burden onto the payer to show the duty was not reflected in the price.
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