1998 (4) TMI 337

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....r the Respondents. [Order]. - Briefly stated, facts of the case are as follows :- 1.1 The appellant herein was paying tea cess on removal of green teas from its factory. It accordingly paid the same for the period 4th April, 1994 to 9th December, 1994. The appellant, however, came to know subsequently that the cess on green teas had been abolished by Ministry of Commerce, Government ....

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....mpany has appeared and submitted a written note. 2.2 It has been urged in the said note that question of presumption of passing duty burden on to the buyers does not arise in this case "as the statute engrafted a legal bar by granting exemption of such duty from the purview of Excise Act." 2.3 It is also urged that since no excise duty was leviable during the aforesaid period, the ....

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....ction 11B should not be applied. This argument, he submits, has been categorically repelled by the Apex Court in the case of Mafatlal Industries [1997 (89) E.L.T. 247 (S.C.)]. It has been held that except in cases where a levy is unconstitutional, provisions of Section 11B would apply. 4.1 I have carefully considered the pleas advanced from both sides. Appellant's plea that the provisions ....