1994 (7) TMI 98 - HC - Central Excise

Summary

The High Court held that Section 11B of the Central Excises & Salt Act, 1944 is retrospective. The decision of the learned Single Judge regarding the levy of excise duty was upheld as illegal, and the matter of refund was left for the Assistant Collector, Central Excise to determine based on proof of passing on the duty to the buyer. The appeal was disposed of accordingly.