1994 (7) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Chief Justice]. - On our direction, Mr. B.C. Mehta accepts notice who had appeared before the learned Single Judge. Counsel are prepared to argue for disposal of the matter today. 2.The merits of the controversy regarding levy of excise duty decided by the learned Single Judge is not challenged by the counsel for the Union of India before us. He urges that after the amendment of Section 11B of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istant Collector, Central Excise that he has passed on the incidence of excise duty to the purchaser. 3.In this view of the matter, he urges that learned Single Judge was in error in holding that Section 11B is prospective. The learned Single Judge has followed the decision of the Calcutta High Court wherein it has been held that it is only prospective. In the aforesaid referred cases, the Supr....