Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (5) TMI 153 - CEGAT, MUMBAIExtract: .......esumption under Section 12B of the Act that every person who has paid excise duty on any goods under the Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods. Therefore, this contention of the appellants is unacceptable. 8. emsp The appeal is disposed of accordingly.
|