https://www.taxtmi.com/caselaws?id=178186 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. en-us Mon, 02 Jun 2003 00:00:00 +0530 Fri, 29 Jan 2016 15:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178186 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. Case-Laws Central Excise Mon, 02 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178186