https://www.taxtmi.com/acts?id=91 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 10:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=91 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. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=91