Post-clearance PLA debit entry did not trigger duty-pass-on presumption under central excise law.

A post-clearance debit entry in the PLA does not by itself attract the statutory presumption under section 12-B of the Central Excise Act that the incidence of duty was passed on to the buyer. Because the debit entry was made after the goods had already been cleared and sold, the factual basis necessary to invoke the presumption was absent. The Tribunal view relied on the same principle, treating post-clearance PLA debits as insufficient to trigger the presumption. The impugned order was therefore not sustainable.

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Issues: Whether the presumption under section 12-B of the Central Excise Act, 1944 applied when the debit entry in the PLA was made after the relevant clearances and sales.

Analysis: The debit entry was made after the period during which the goods were cleared and sold. On that factual basis, the statutory presumption that the incidence of duty had been passed on to the buyer was not attracted. The earlier Tribunal view relied upon supported the same principle that a post-clearance debit entry in the PLA does not trigger the presumption under section 12-B.

Conclusion: The presumption under section 12-B did not apply, and the impugned order could not be sustained.

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